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 of process costing. Its Work In Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): Work in Process-Mixing Department June 1 balance Materials Direct labor Overhead June 30 balance 35,000 120,205 80,500 98,000 Completed and transferred to Finished Goods The June 1 work in process Inventory consisted of 5,100 units with $18,570 in materials cost and $16,430 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, 37,600 units were started into production. The June 30 work in process Inventory consisted of 8,200 units that were 100% complete with respect to materials and 50% complete with respect to conversion. Journal entry worksheet 2 Record the raw materials used in production. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 Record the direct labor cost incurred. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal