At the beginning of the recent period, there were 900 units of product in a department, 35% completed. These units were finished and an additional 5,000 units were started and completed during the period. 800 units were still in process at the end of the period, 25% completed. Using the weighted average method, the equivalent units produced by the department were: 5,000 units. 5,900 units. 6,100 units. 5,500 units. 6,700 units.

		Debit Finished Goods Inventory $432,000; credit Work in Process Inventory $432,000.
		Debit Work in Process Inventory $444,000; credit Finished Goods Inventory $444,000.
		Debit Work in Process Inventory $432,000; credit Finished Goods Inventory $432,000.
		Debit Finished Goods Inventory $444,000; credit Work in Process Inventory $444,000.
		Debit Work in Process Inventory $432,000; credit Cash $432,000.