Second department During August, Tibbetts's Casing Department equivalent unit product costs, computed under the weighted average method, were as follows: All material is introduced at the end of the process in the Casing Department. August's ending Work in Process inventory contained 3,200 units that were 80 percent complete as to conversion, 20,000 units were transferred out during August to Finished Goods Inventory. a. Compute the total costs that should be assigned to the August 31, Work in Process. 5 b. Compute the total cost of units transferred to finished goods. $ c. Prepare the journal entry that Tibbetts's accountant should make at the end of August related to the units transferred out