In a single-process production systems, Scarf Company produces scarves in the weaving department. For April, the company's accounting records reflected the following: Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Beginning work-in-process Physical Units Direct Conversion Materials Costs Total 12,000 units $13,020 $6,000 $19,020 Degree of Completion of Beginning Work in process at beginning of month 100% 30% Started During April 90,000 units Completed and transferred out during April ?? units 100% 100% Ending Work In process Inventory 20,000 units Degree of Completed of ending work in process 100% 60% Total costs Added during April $90,000 $115,000 $205,000 Weighted average Production Report-Weaving Department Production Data Physical Units Equivalent Units of Production Direct Material Conversion Beginning Work in process Units started Total Units to account for Beginning Work in process Started and completed Units completed Ending Work in Process Total units accounted for Cost Data 12,000 90,000 102,000 12,000 90,000 ?? $13,020 $6,000 Total costs Direct Material Conversion Costs in Beginning Inventory Current period cost Total Cost to account for: Divided by EUP Cost per equivalent unit Cost Assignment Transferred out Ending WIP Inventory Direct Material Conversion Total Cost to account for: 2. Prepare the journal entry to show the costs flowing from the weaving department to finished goods. FIFO Production Data Beginning Work in process Units started Total Units to account for Beginning Work in process Started and completed Units completed Ending Work in Process Total units accounted for Production Report-Pounding Department Physical Units Equivalent Units of Production Direct Material Conversion 12,000 Cost Data Total costs Direct Material Conversion Costs in Beginning Inventory Current period cost Total Cost to account for: Divided by EUP Cost per equivalent unit Cost Assignment Transferred out Beginning WIP Inventory costs Costs to Complete Started and completed Total cost transferred Ending WIP Inventory Direct Material Conversion Total Cost to account for: 4. Prepare the journal entry to show the costs flowing from the weaving department to finished goods