a) The GasPro makes gas. All direct materials and conversion costs are applied to all of the products at an even rate throughout the manufacturing process. For August, the ending work in process inventory was 24,000 units averaged 25 percent complete for conversion costs. Materials are also at 25 percent completion. The beginning work in process inventory for the Finishing Department was 16,000 units that averaged 85 percent complete for conversion costs. Materials were completely done (100%). Production data shows 22,000 units were started during the period. Beginning work in process direct material costs totaled $16,000, while $7,300 was the costs for conversion. For the month of August, additional costs totaling $75,000 for direct materials and $111,100 for conversion costs were added in the production department during the period. 1) Prepare in good form a process report. 2) Prepare the journal entry to move costs to finished goods.

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