Bergeron's Exteriors produces exterior siding for homes. The Preparation Department begins with wood, which is chopped into small bits. At the end of the process, an adhesive is added. Then the wood/adhesive mixture goes on to the Compression Department, where the wood is compressed into sheets. Conversion costs are added evenly throughout the preparation process. January data for the Preparation Department are as follows: (Click the icon to view the data.) Read the requirements - X Data table Bergeron's Exteriors Production Cost Report-Preparation Department UNITS Beginning Work-in-Process Inventory 0 sheets Month Ended January 31 Started in production 3,900 sheets Equivalent Units Requirements Completed and transferred out to Compression in January 2,700 sheets Physical Direct Materials Conversion Ending Work-in-Process inventory (25% of the way through the 1,200 sheets UNITS Units Wood Adhesive Costs preparation process) Prepare a production cost report for the Preparation Department for Units to account for. COSTS January. The company uses the weighted-average method. (Hint: Each direct material added at a different point in the production process requires Beginning work-in-process Beginning Work-in-Process Inventory $ its own equivalent units of production computation.) Started in production 3,900 Costs added during January: 2 . Prepare the journal entry to record the cost of the sheets completed and Wood transferred out to the Compression Department. 3,120 Total units to account for 3,900 3 . Post the journal entries to the Work-in-Process Inventory-Preparation Adhesives 1,836 T-account. What is the ending balance? Direct labor 990 Units accounted for: Manufacturing overhead allocated 2,100 Completed and transferred out 2,700 2,700 2,700 2,700 Ending work-in-process 1,200 1,200 300 Total costs $ 8,046 Print Done 3,900 3,900 2,700 3,000 Total units accounted for Direct Materials Conversion Total COSTS Wood Adhesives Costs Costs Print Done Costs to account for: Costs added during the period Total costs to account for Cost per equivalent unit