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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$)$:

The June $1$ work in process inventory consisted of $5\mathrm{.}900$ units with $$22,770$ in materials cost and $$20\mathrm{.}230$ 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, $38,400$ units were started into production. The June $30$ work in process inventory consisted

of $9\mathrm{.}800$ units that were $100\%$ complete with respect to materials and $50\%$ complete with respect to conversion.

$10.$ What is the cost of ending work in process inventory for materials? $($Round your intermediate calculations to $2$ places.$)$

$12.$ What is the cost of materials transferred to finished goods? $($Round your intermediate calculations to $2$ places.$)$

$14.$ 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.$)$

$15-$a$.$ What is the total cost to be accounted for?

$15-$b$.$ What is the total cost accounted for?