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	43,000		Completed and transferred to Finished Goods	?
Materials	138,925
Direct labor	88,500
Overhead	106,000
June 30 balance	?

The June 1 work in process inventory consisted of 5,900 pounds with $22,770 in materials cost and $20,230 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, 38,400 pounds were started into production. The June 30 work in process inventory consisted of 9,800 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion.

Compute the equivalent units of production for materials.

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

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

what is the cost of ending work in process inventory for conversion?

What is the amount of conversion cost transferred to finished goods?