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Little Jack's makes candles in two operations. Record the following activities for the Wax department in the journal: 10 Purchased raw materials on account, $15,800 Jul. 1 5 Direct materials requisitioned by the Wax department, $12,800 7 Direct labor incurred in the Wax department, $9,650 7 Indirect labor incurred, $600 10 Factory payroll paid in cash 12 Indirect materials requisition by the Wax Department, $225 16 The following costs were incurred: $3,400 depreciation Factory Equipment; $1,800 maintenance on factory equipment (paid cash); $2,200 Factory rent (not paid); $745 for electricity (not paid) 30 Applied overhead to the Wax Dept. at the rate of 160 % of direct labor costs 31 $34,900 of candl es were completed and transferred to Packaging Dept. 11. EverRod Manufacturing Company uses a process costing system. Materials are added at the beginning of the process. Direct labor and overhead are added evenly throughout the process. The company uses monthly reporting periods for its weighted-average process costing. The following are the operating and cost data information for October The October 1 beginning Work in Process Inventory consisted of 18,000 units. The costs for this inventory are $134,480 of direct materials, $25,000 of direct labor, and S50,000 of factory overhead. Factory overhead is applied at 200 % of direct labor cost. In addition to the beginning inventory costs, the company issued the following costs into Work in Process In ventory; direct materials, $380,000; direct labor, S61,000; factory overhead, $122,000 During October, the company completed and transferred 80,000 units of its product to finished goods. At the end of the month, the Work in Process inventory consisted of 12,000 units that were 50% complete with respect to direct labor and factory overhead and 60% complete with respect to materials Prepare the company's process cost summary for October using the weighted average method EveRod Manufacturing Company Process Cost Summary Report-Veighted Average Method for the month ended October 31 Cost Charged to production: Costs of beginning work in process Direct Materials Conversion Costs incured this period Direct Materials Conversion Total Costs to account for Unit information: Units to account for Units accounted for Completed and transferred out Ending work in process Beginning work in process Units started this period Total units to account for Total units accounted for Equivalent units of production Units completed and transferred out Units of ending work in process Direct Matls Conversion Direct Materials Conversion Equivalent units of production Cost per equivalent unit of production (EU Direct Matls Conversion Costs of beginning work in process Costs incured this period Total Costs EUP Cost per EUP Cost assignment Costs transferred out Direct Matls Conversion Units transferred out Cost per equivalent unit Costs of units transferred out Costs of ending work in process Equivalent units of production Cost per equivalent unit Cost of equivalent units in ending WP Total Costs assigned Cost reconciliation Costs to be accounted for Beginning work in process costs Costs added during the period Total costs to be acounted for Costs accounted for Cost of units transfered out Cost of ending work in process Total costs accounted for