Farm Equipment Company manufactures plows . Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of August, work in process is 30% complete and at the end of the month it is 70% complete. Other data for the month include:

Beginning work-in-process inventory	1,700 units
Units started	2,100 units
Units placed in finished goods	3,300 units
Conversion costs	$250,000
Cost of direct materials	$310,000
Beginning work-in-process costs:
Materials	$173,000
Conversion	$ 95,000

Required:

a. Prepare a production cost worksheet using the weighted-average method of process costing.

b. Prepare journal entries to record transferring of materials to processing and from processing to finished goods.