File Cabinet U.S.A., a manufacturer of metal filing cabinets, uses a process cost system. The file cabinets pass through a series of production departments, one of which is the Lock Department. Materials are added at the 95 percent stage of completion in the Lock Department. Shown below are the summary of units and the summary costs charged to the Lock Department during the month of April: Summary of Units Beginning Work in Process (80% complete as to conversion costs) 500 Units transferred in from Drawer Dept. during April ? Ending Work in Process (50% complete as to conversion costs) 400 Units completed and transferred to Painting Dept. during April 2,100 Summary of Costs Beginning Work in Process: (transferred-in Costs, $20,000; conversion costs, $850) $ 20,850 Costs transferred in from Drawer Assembly Dept. 104,000 Manufacturing costs incurred in April: Direct materials 12,600 Direct labor 3,800 Factory overhead 5.700 Total costs to account for $146.950 Instructions: a. Prepare a cost of production report for April using the Weighted Average Method. Bonus: Prepare journal entries to record: (1) The transfer of the 2,000 file cabinets from the Drawer Assembly Department into the Lock Assembly Department (2) Manufacturing costs charged to the Lock Assembly Department during April. (3) Transfer of the completed file cabinets from the Lock Assembly Department to the Painting Department