MavisInc. usestheWeightedAveragemethodin its process costingsystem. The followingdata concerntheoperations of thecompany'sfirstprocessing departmentfora recentmonth:

Work in process, beginning:
Units in process	100
Stage of completion with respect to materials	80%
Stage of completion with respect to conversion	60%
Costs in the beginning inventory:
Materials cost	$376
Conversion cost	$2,376
Units started into production during the month	26,000
Units completed and transferred out	25,700
Costs added to production during the month: Materials cost	$98,645
Conversion cost	$831,531
Work in process, ending: Units in process	???
Stage of completion with respect to materials	70%
Stage of completion with respect to conversion	50%
Required
a. Prepare a production report for the department using and writethe resulting journalentry to transfer the inventory to the next department. (14 marks)	the Weighted	Averagemethod

b. If the company had used the FIFO method, what would the cost per unit have been for Materials and for Conversion? (4 marks)