Fullerton Aggregate processes raw shale into lightweight aggregate material. Fullerton has only one production department. This department heat treats shale and injects it with fly ash as it passes through rotating kilns. The shale both expands and hardens in the process, and is ideally suited to road construction. Fullerton uses the weighted-average process costing method to account for production. The following information is available for a recent period: Beginning work in process on September 1 consisted of 80,000 tons that were 70% complete with respect to raw materials and 40% complete with respect to conversion costs. Ending work in process on September 30 consisted of 50,000 tons that were 80% complete with respect to raw materials and 30% complete with respect to conversion costs. 905,000 tons of material were put into production, and 935,000 tons exited production. There is no spoilage or loss of tonnage in the production process. Beginning work in process carried a total cost of $274,000 (direct materials: $119,000, direct labor: $61,000, and factory overhead: $94,000). Additional costs incurred during the month were $3,500,000 (direct materials: $1,800,000, direct labor: $1,100,000, and factory overhead: $600,000). (a) Prepare a cost of production report for September. (b) Prepare journal entries to reflect 1) the introduction of additional costs during September, and 2) the transfer of completed units to finished goods. Unit Reconciliation: Cost Per Equivalent Unit: Cost Allocation: Date Accounts Debit Credit