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	28,000		Completed and transferred to Finished Goods	?
Materials	147,630
Direct labor	93,500
Overhead	111,000
June 30 balance	?

The June 1 work in process inventory consisted of 4,600 pounds with $15,000 in materials cost and $13,000 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, 37,100 pounds were started into production. The June 30 work in process inventory consisted of 8,400 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

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

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