Problem D A bottling company bottles soft drinks using a process cost system. Following are cost and production data for the mixing department for June: work in Process, June 1: 56,000 units (65% complete for materials, 80% complete for conversion) Direct material cost $11,620 Conversion cost $16,240 Added during June: 133,000 units Direct material cost $29,960 Conversion cost $41,720 Work in Process, June 30: 63,00o units (100% complete for materials, 30% complete for conversion) Prepare a production cost report for the month ended June 30 using the weighted average method. Provide the journal entry to record transferring completed units to finished goods