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—Mixing Department
June 1 balance	36,000	Completed and transferred to Finished Goods	?
Materials	122,440
Direct labor	81,500
Overhead	99,000
June 30 balance	?

The June 1 work in process inventory consisted of 5,200 unitswith $19,130 in materials cost and $16,870 in conversion cost. TheJune 1 work in process inventory was 100% complete with respect tomaterials and 60% complete with respect to conversion. During June,37,700 units were started into production. The June 30 work inprocess inventory consisted of 8,400 units that were 100% completewith respect to materials and 50% complete with respect toconversion.

Required:

1. Prepare the journal entries to record the raw materials usedin production and the direct labor cost incurred.

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

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

4. Compute the equivalent units of production for materials.

5. Compute the equivalent units of production forconversion.

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

7. What is the cost of beginning work in process inventory plusthe 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 formaterials?

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

12. What is the cost of materials transferred to finishedgoods?

13. What is the amount of conversion cost transferred tofinished goods?