Required information The Foundational 15 (LO4-1, L04-2, L04-3, LO4-4, LO4-5) (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 of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): June 1 balance Work in Process-Mixing Department 27,000 Completed and transferred to Finished Goods 153, 250 97,500 115,000 Materials Direct labor Overhead June 30 balance The June 1 work in process inventory consisted of 4,200 units with $14,440 in materials cost and $12,560 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 36,700 units were started into production. The June 30 work in process inventory consisted of 9,200 units that were 100% complete with respect to materials and 50% complete with respect to conversion. Foundational 4-1 Required: 1. Prepare the journal entries to record the raw materials used in production and the direct labor cost incurred. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Foundational 4-9 9. What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) Cost per equivalent unit Foundational 4-10 10. What is the cost of ending work in process inventory for materials? (Round your intermediate calculations to 2 places.) Cost of ending work-in-process inventory for materials Foundational 4-11 11. What is the cost of ending work in process inventory for conversion? (Round your intermediate calculations to 2 places.) Cost of ending work-in-process inventory for conversion Foundational 4-12 12. What is the cost of materials transferred to finished goods? (Round your intermediate calculations to 2 places.) Cost of materials transferred to finished goods Foundational 4-13 13. What is the amount of conversion cost transferred to finished goods? (Round your intermediate calculations to 2 places.) Conversion cost transferred to finished goods 14. Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the transfer of costs from Work in Process to Finished Goods Note: Enter debits before credits. Transaction General Journal Debit Credit Foundational 4-15 15-a. What is the total cost to be accounted for? 15-b. What is the total cost accounted for? Total cost to be accounted for Total cost accounted for