During August 2013, Tibbettss Casing Department equivalent unit product costs, computed under the weighted average method, were as follows:

Transferred in	$8
Material	1
Conversion	5

All material is introduced at the end of the process in the Casing Department. Augusts ending Work in Process Inventory contained 4,600 units that were 62 percent complete as to conversion. Twenty-two thousand units were transferred out during August to Finished Goods Inventory.

a.Compute the total costs that should be assigned to the August 31, 2013, Work in Process.

b.Compute the total cost of units transfered to finish goods.

c.Prepare the journal entry that Tibbetts's accountant should make at the end of August related to the units transferred out.