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 ProcessMixing Department Debit Credit June 1 balance 35,000 Completed and transferred to Finished Goods ? Materials 120,205 Direct labor 80,500 Overhead 98,000 June 30 balance ? 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.

8. What is the cost per equivalent unit of production for materials? (Round your answer to 2 decimal places.)

9. What is the cost per equivalent unit of production for conversion?

10. What is the cost of ending work in process inventory for materials?

11. What is the cost of ending work in process inventory for conversion? (Round your intermediate calculations to 2 places.)

14. Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods.

15-a. What is the total cost to be accounted for?

15-b. What is the total cost accounted for?