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Rawlings, Inc During January, 26,750 Units Were Completed and Transferred to the Mixing

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Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for January follows:  Work in process, January 1: Units (35% complete)  7,500 Direct materials $36,000 Direct labor $45,000 Overhead $15,000\begin{array}{lr}\text { Work in process, January } 1: & \\\text { Units (35\% complete) } & 7,500 \\\text { Direct materials } & \$ 36,000 \\\text { Direct labor } & \$ 45,000 \\\text { Overhead } & \$ 15,000\end{array}
During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January:
 Direct materials $133,050 Direct labor 180,000 Overhead (applied)  45,000\begin{array}{lr}\text { Direct materials } & \$ 133,050 \\\text { Direct labor } & 180,000 \\\text { Overhead (applied) } & 45,000\end{array} There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. Total cost per equivalent unit of production using the FIFO method is

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Scatterplot Form

A graphical representation of data using Cartesian coordinates to display values of two variables for a set of data.

Clusters

Groups of objects or data points that are similar to each other within the same group but dissimilar to objects in other groups.

Scatterplot

A type of graphical representation that displays values for typically two variables for a set of data, using Cartesian coordinates to display the values.

Outlier

An outlier is an observation in a data set that is distant from other observations, often indicating variability in measurement or a potential error.

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