The following production-cost worksheet has been prepared for the month of December for Ag Chemical Production Cost Worksheet Weighted-Average Method of Process Costing Ag Chemical December, 2016 Direct Materials Conversion Costs Work in process, beginning Costs added during period Total costs to account for Totals $36,000 114.000 $150,000 $12.000 $24,000 40.000 24.000 $52,000 $98.000 20.000 14.000 $9.60 52.60 $7.00 Divided by equivalent units Equivalent unit costs Assignment of costs Costs transferred out (12,000 59 60) $115,200 Work in process, ending 20,800 Conversion (2,000-57) 11,000 $150.000 Direct materials (8,000-$2.6) Costs accounted for Required: Prepare general journal entries for the following Record costs of materials put into process for December Record conversion costs put into process in December Record goods transferred-out to finished goods for December