Production data show 15,200 units were transferred out of a stage of production and 3,500 units remained in ending WIP inventory that was 100% complete to material and 60% complete to conversion. The unit material cost is $9 for material and $4 for conversion. What is the amount of inventory transferred out and remaining in ending work in process inventory?

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Prepare the journal entry to record the transfer of 3,500 units from the separation department to

the mash department if the material cost per unit is $2 and the conversion cost per unit is $5.