Second department During August 2013, Tibbetts's Department equivalent unit product costs, computed under the weighted average method, were as follows: Transferred in $15 Material 2 Conversion 6 All material is introduced at the process in the Casing Department. Augusts ending Work in Process Inventory contained 3, 700 units that were 80 percent complete as to conversion. Twenty-three thousand units were transferred out during August to Finished Goods inventory. Compute the total costs that should be assigned to the August 31, 2013, Work in Process. $ __________ Compute the total cost of units transferred to finished goods. $ __________ Prepare the journal entry that Tibbett's accountant should make at the end of August related to the units transferred out