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	29,000	Completed and transferred to Finished Goods	?
Materials	145,275
Direct labor	92,500
Overhead	110,000
June 30 balance	?

The June 1 work in process inventory consisted of 4,700 pounds with $16,040 in materials cost and $12,960 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, 37,200 pounds were started into production. The June 30 work in process inventory consisted of 8,200 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

A) Prepare the journal entries to record the raw materials used in production and the direct labor cost incurred.

B) How many units were completed and transferred to finished goods during the period? 33,700?

C) Compute the equivalent units of production for conversion.

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