Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in ProcessMixing Department

June 1 balance	27,000		Completed and transferred to Finished Goods	?
Materials	154,205
Direct labor	98,500
Overhead	116,000
June 30 balance	?

The June 1 work in process inventory consisted of 4,100 pounds with $14,700 in materials cost and $12,300 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 36,600 pounds were started into production. The June 30 work in process inventory consisted of 9,400 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

1.

Required:
1.	Prepare the journal entries to record the raw materials used in production and the direct labor cost incurred. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2.

2.	Prepare the journal entry to record the overhead cost applied to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3.

3.	How many units were completed and transferred to finished goods during the period?

4.

4.	Compute the equivalent units of production for materials.

5.

5.	Compute the equivalent units of production for conversion.

6.

6.	For materials, what is the sum of the cost of beginning work in process inventory plus the cost added during the period?

7.

7.	For conversion, what is the sum of the cost of beginning work in process inventory plus the cost added during the period?