1 (26 marks) The ABC Company manufactures stationary that goes through two processing stages prior to completion. It uses weighted-average method for process costing. Information on work in the first department, Department A is given below for June: Units Materials Conversion Work in process inventory, 1 June Work in process inventory, 30 June 8,000 40% 10,000 60% 60% 40% Materials Conversion Work in process inventory, 1 June $12,220 $10,200 Cost added during June $109,460 $97,920 During June, 100,000 units were started in Department A. Required: f) Prepare the journal entries for the materials used by Department A in June and the transfer of costs from Department A to the next department, Department B. (4 marks)