The Foundational 15 (Algo) [LO4-1, LO4-2, LO4-3, 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): Work in ProcessMixing Department Debit Credit June 1 balance 40,000 Completed and transferred to Finished Goods ?question mark Materials 131,680 Direct labor 85,500 Overhead 103,000 June 30 balance ? The June 1 work in process inventory includes 5,600 units with $21,270 in materials cost and $18,730 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, 38,100 units were started into production. The June 30 work in process inventory consisted of 9,200 units 100% complete with respect to materials and 50% complete with respect to conversion.

Foundational 4-1 (Algo) Required: 1. Prepare the journal entries to record the raw materials used in production and the direct labor cost incurred.