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: Beginning WIP inventory, April Direct materials Conversion costs Units started in April Costs incurred in April: Direct materials Conversion costs Ending WIP inventory Direct materials Conversion costs Spoilage Direct materials Conversion costs Units 11,000 6,000 3,000 200 % Complete 75% 70% 80% 60% 70% 35% Costs $3,200 $1,450 $16,000 $15,800 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?