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
June 1 balance	42,000	Completed and transferred to Finished Goods	?
Materials	136,480
Direct labor	87,500
Overhead	105,000
June 30 balance	?

The June 1 work in process inventory consisted of 5,800 units with $22,280 in materials cost and $19,720 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, 38,300 units were started into production. The June 30 work in process inventory consisted of 9,600 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.

Transaction	General Journal	Debit	Credit
1