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$)$:

The June $1$ work in process inventory consisted of $5,400$ units with $$22,220$ in materials cost and $$17,780$ 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, $37,900$ units were started into production. The June $30$ work

in process inventory consisted of $8,800$ units that were $100\%$ complete with respect to materials and $50\%$

complete with respect to conversion.

$1.$ prepare the journal entries to record the raw materials used in production and the direct labor cost incurred