Nader Paints makes an environmentally sound paint that goes through 3 process. The following data is available for Process 1 for the month of April:

Units % Complete Costs

Beginning WIP inventory, April 11,000

Direct materials 75% $3,200

Conversion costs 70% $1,450

Units started in April 6,000

Costs incurred in April:

Direct materials $16,000

Conversion costs $15,800

Ending WIP inventory 3,000

Direct materials 80%

Conversion costs 60%

Spoilage 200

Direct materials 70%

Conversion costs 35%

Required:

A) Prepare a production cost report for Process 1 using weighted-average costing.

B) What journal entry would be made after preparing the production cost report for process 1?