Product Cost Report-Weighted Average Method Salanger Manufacturing Corporation produces a dandruff shampoo in three consecutive processes. The costs of Department 1 for June 2019 were as follows: Cost of beginning inventory Direct material $5,500 Conversion costs 12,740 Costs added in Department 1: Direct material $223,390 Direct labor 358,300 Manufacturing overhead 155,269 736,959 Department 1 handled the following units during June: Units in process, June 1 2,000 Units started in Department 1 45,000 Units transferred to Department 2 46,000 Units in process, June 30 1,000 On average, the June 1 units were 40% complete; the June 30 units were 70% complete. Direct materials are added at the beginning of the process, and conversion costs occur evenly throughout the process in Department 1. Gomez uses the weighted average method for process costing. Required Prepare the product cost report for Department 1 for June. Round average cost per equivalent unit to two decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number. Salanger Manufacturing Corporation Department 1 Flow of Units and Equivalent Units Calculations, June 2019 Equivalent Units % Work Direct % Work Conversion Done Materials Done Costs Complete/Transferred 0 % 0 0 % Ending Inventory 0 % 0 % Total 0 0 0 0 0 0 0 0 Product Cost Report Direct Conversion Materials Costs 0 $ 0 $ 0 $ 0 0 0 $ 0 $ 0 $ 0 Beginning Inventory Current Total Costs to Account For Total Equivalent Units Average cost / Equivalent unit (round 2 decimal places) Complete / Transferred: Direct Materials 0 0 $ 0 $ 0 $ 0 Conversion costs 0 $ 0 $ 0 Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated 0 $ 0 $ 0