ABC Company manufactures a product through three process departments. In the first process, all direct materials are added at the beginning of the process. The following information pertains to the month of September.

Production units:

In process, September 1 (20% complete)

1,000 units

Started during September

5,000 units

In process, September 30 (60% complete) 1,500 units Manufacturing costs:

Work in process, beginning $14,730

Direct materials $45,000

Conversion costs $154,440

Assume the beginning balance of work in process includes direct materials $1,770.

(1) Prepare production report for September using FIFO process costing.

(2) Prepare all necessary journal entries for the first process using FIFO.

(3) Determine the ending balance of work in process using weighted average.