Clopack Company manufactures one product that goes through oneprocessing department called Mixing. All raw materials areintroduced at the start of work in the Mixing Department. Thecompany uses the weighted-average method of process costing. ItsWork in Process T-account for the Mixing Department for Junefollows (all forthcoming questions pertain to June):

Work in Process—MixingDepartment
June1 balance	29,000	Completed and transferred to Finished Goods	?
Materials	145,275
Direct labor	92,500
Overhead	110,000
June 30 balance	?

The June 1 work inprocess inventory consisted of 4,700 units with $16,040 inmaterials cost and $12,960 in conversion cost. The June 1 work inprocess inventory was 100% complete with respect to materials and60% complete with respect to conversion. During June, 37,200 unitswere started into production. The June 30 work in process inventoryconsisted of 8,200 units that were 100% complete with respect tomaterials and 50% complete with respect to conversion.

What is the cost ofbeginning work in process inventory plus the cost added during theperiod for conversion?

What is the cost perequivalent unit for materials?

What is the cost perequivalent unit for conversion?

What is the cost ofending work in process inventory for materials?

What is the cost ofending work in process inventory for conversion?

What is the cost ofmaterials transferred to finished goods?

What is the amount ofconversion cost transferred to finished goods?

Prepare the journalentry to record the transfer of costs from Work in Process toFinished Goods

What is the total costto be accounted for?

What is the total costaccounted for?