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	36,000		Completed and transferred to Finished Goods	?
Materials	122,440
Direct labor	81,500
Overhead	99,000
June 30 balance	?

The June 1 work in process inventory consisted of 5,200 pounds with $19,130 in materials cost and $16,870 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, 37,700 pounds were started into production. The June 30 work in process inventory consisted of 8,400 pounds 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Two different tables for each answer

Record the raw materials used in production

Record the direct labor cost incurred

2.	Prepare the journal entry to record the overhead cost applied to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the overhead cost applied to production

3.	How many units were completed and transferred to finished goods during the period?

Units completed and transferred to finished goods ________

4.	Compute the equivalent units of production for materials.

Equivalent units of production for materials________________

5.	Compute the equivalent units of production for conversion.

Equivalent units of production for conversion _________

6.	For materials, what is the sum of the cost of beginning work in process inventory plus the cost added during the period?

Total cost of materials ____________

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

Total cost of conversion ____________

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

Cost per equivalent unit for materials_________

9.	What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.)

Cost per equivalent unit for conversion____________

10.	What is the cost of ending work in process inventory for materials? (Do not round intermediate calculations.)

Cost of ending work in process inventory for materials

11.	What is the cost of ending work in process inventory for conversion? (Do not round your intermediate calculations.)

Cost of ending work in process inventory for conversion

12.	What is the cost of materials transferred to finished goods? (Do not round intermediate calculation.)

Cost of materials transferred to finished goods

13.	What is the amount of conversion cost transferred to finished goods? (Do not round your intermediate calculations.)

Conversion cost transferred to finished goods

14.	Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the transfer of costs from Work in Process to Finished Goods (table)

15-a.

What is the total cost to be accounted for? (Do not round intermediate calculations.)

Total cost to be accounted for ______

15-b.

What is the total cost accounted for? (Do not round intermediate calculations.)

Total cost accounted for __________

Sunspot Beverages, Ltd., of Fiji makes blended tropical fruit drinks in two stages. Fruit juices are extracted from fresh fruits and then blended in the Blending Department. The blended juices are then bottled and packed for shipping in the Bottling Department. The following information pertains to the operations of the Blending Department for June.

		Percent Completed
	Units	Materials	Conversion
Work in process, beginning	125,000	55%	50%
Started into production	199,000
Completed and transferred out	189,000
Work in process, ending	135,000	60%	40%

		Materials		Conversion
Work in process, beginning		$	14,300	$	4,100
Cost added during June		$	153,100	$	88,240
1.	Determine the equivalent units for June for the Blending Department.

Equivalent units of production ------ materials --------- conversion

2.	Compute the costs per equivalent unit for the Blending Department. (Round your answers to 2 decimal places.)

Cost per equivalent unit -------materials -------conversion

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the Bottling Department. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)

Cost of ending work in process inventory ----Total

Cost of units completed and transferred out ----Total

4.	Prepare a cost reconciliation report for the Blending Department for June. (Round your intermediate calculations to 2 decimal places. Round your final answers to the nearest whole dollar.)