Jones Corporation uses the weighted average method in its process costing system. On June 1 in Department A (WIP-A) the beginning inventory consisted of 1,000 units which were partially complete (55% as to Direct Raw materials and 20% as to Conversion Costs). The costs associated with these units (balance in beginning WIP -A) were $80,000 of Direct Raw Materials and $10,000 of Conversion Costs. During June 9,000 units were completed and transferred out to WIP-B. During June $120,000 of Direct Raw Materials and $28,000 of Conversion Costs were added to WIP -A. At the end of June (in ending WIP-A) there were 2,000 units, 50% complete as to Direct Raw Materials and 25% complete as to Conversion Costs

1. Please find each of the following:

*Equivalent Units of Production for WIP - A as Direct Material and Conversion Costs

*Cost Per Equivalent Unit for Direct Materials

*Cost Per Equivalent Unit for Conversion Costs

*total costs to be assigned to Ending WIP

*costs to be assigned to the Goods Completed and Transferred Out

*correct journal entry to transfer the costs of the goods finished and transferred from WIP -A to the next WIP Inventory Department (WIP -B)