Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June)

Work in Process—Mixing Department
June 1—balance $29,000 Completed and transferred to finished goods ?
Materials 145,275
Direct labour 92,500
Overhead 110,000
June 30—balance ?

The June 1 work in process inventory consisted of 4,700 kilograms with $16,040 in materials cost and $12,960 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 37,200 kilograms were started into production. The June 30 work in process inventory consisted of 8,200 kilograms that were 100% complete with respect to materials and 50%
complete with respect to conversion.
1. Prepare the journal entries to record the raw materials used in production and the direct labour cost incurred.

2. Prepare the journal entry to record the overhead cost applied to production.

3. How many units were completed and transferred to finished goods during the period?

4. Compute the equivalent units of production for materials.

5. Compute the equivalent units of production for conversion.

6. What is the amount of the cost of beginning work in process inventory plus the cost added during the period for materials?

7. What is the amount of the cost of beginning work in process inventory plus the cost added during the period for conversion?

8. What is the cost per equivalent unit for materials?

9. What is the cost per equivalent unit for conversion?

10. What is the cost of ending work in process inventory for materials

11. What is the cost of ending work in process inventory for conversion?

12. What is the cost of materials transferred to finished goods?

13. What is the amount of conversion cost transferred to finished goods

14. Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods

15-a. What is the total cost to be accounted for?

15-b. What is the total cost accounted for?