Big Muddy Brick Co. makes bricks used in residential and commercial construction. The firm uses process costing to determine the value of the bricks. The firm measures actual product costs (actual product costing). The bricks pass through two departments: mixing and molding/drying.

In the mixing department, Material 1 is added at the beginning of the process and Material 2 is added when the bricks are 90% complete to conversion. Conversion costs are added evenly throughout the process.

In the molding/drying department, the direct material, a sealant, is added when the bricks are 98% complete. Conversion costs are added evenly throughout the process.

The following physical unit and cost information are available for the month of November:

Unit Information
Mixing Department
Beginning WIP Inventory	25,000 bricks, 60% complete to conversion
Bricks started in November	325,000 bricks
Bricks transferred to Molding/Drying in November	340,000 bricks
Ending WIP Inventory	? units, 75% complete to conversion
Molding/Drying Department
Beginning WIP Inventory	15,000 bricks, 50% complete to conversion
Ending WIP Inventory	12,000 bricks, 40% complete to conversion

Cost Information
Mixing Department
Beginning WIP Inventory, Mixing
DM 1	$500
Conversion	$3,750
Total BWIP Inventory Costs, Mixing	$4,250
Current Period Costs, Mixing
DM 1	$13,000
DM 2	$20,400
Conversion Costs (CC)	$39,900
Total Current Period Costs	$73,300
Molding/Drying Department
Beginning WIP Inventory, Molding
TI	$2,700
DM	$4,200
CC	$ 600
Total BWIP Inventory Costs, Molding	$7,500
Current Period Costs, Molding
Transferred In from Mixing	?
DM	$3,430
CC	$27,224

A. Complete a cost report for the Mixing Department. Use the FIFO process costing method.

B. Prepare the journal entry to make the transfers between accounts.

C. Repeat the requirements for A & B for the Molding/Drying department.

D. Repeat requirements A,B,& C assuming the company uses the weighted-average process costing method.