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 cost 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): June 1 balance Materials Work in Process-Mixing Department 27,000 153,250 Completed and transferred to Finished Goods ? Direct labour Overhead June 30 balance. 97,500 115,000 ? The June 1 work-in-process inventory consisted of 4,200 pounds with $14,440 in materials cost and $12,560 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, 36,700 pounds were started into production. The June 30 work-in-process inventory consisted of 9,200 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion. Required: Prepare the journal entries to record the raw materials used in production and the direct labour cost incurred. View transaction list Journal entry worksheet