Prepare the product cost September for Department l for report 5 P45A. Two Departments, Journal Entries with supporting Calculations-Weighted Average Method CNote: This problem includes two departments. The second department may be beyond the scope of most classes. Instructors may choose to assign only the requirements related to Department 1.) Patterson Laboratories, Inc., produces one of its products in two successive departments. All mate- rials are added at the beginning of the process in Department 1; no materials are used in Department 2. Conversion costs are incurred evenly in both departments. Patterson uses the weighted average method for process costing. January 1, 2016, inventory account balances are as follows