Required information

Foundational Exercises [LO1, LO2, LO3, LO4, LO5]

[The following information applies to the questions displayed below.]

Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June):

Work in ProcessMixing Department

Debit Side Credit

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June 1balance 28,000 Completed and transferred

to Finished Goods?

Materials 120,000

Direct labour 79,500

Overhead 97,000

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June 30balance?

The June 1 work in process inventory consisted of 5,000 pounds with $16,000 in materials cost and $12,000 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June, 37,500 pounds were started into production. The June 30 work in process inventory consisted of 8,000 pounds that were 100% complete with respect to materials and 40% complete with respect to conversion.

Required?

1. Prepare the journal entries to record the raw materials used in production and the direct labour cost incurred. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

• Record the direct labor cost incurred