The GGK Doll Company manufactures small vinyl dolls. In the Molding Department, the first department, the doll bodies are formed. Direct materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. Inspection for spoiled units occurs at the 60% stage of completion. Completed units are transferred to the Finishing Department. In the Finishing Department, the final necessities such as hair and clothing are placed on the doll bodies. Any defective units are reworked. Direct materials and conversion costs are added evenly throughout the process. The company's policy is to treat the cost of spoiled units in production as a separate element of cost in the department in which the spoilage occurs. September data: Beginning units in process Percentage of completion Units started in process Units transferred out of department Ending units in process Percentage of completion Spoiled units: Normal Abnormal Beginning work-in-process inventory: Costs from preceding department Direct materials Direct labor Factory overhead (applied) Costs added during the period: Direct materials Direct labor Factory overhead (applied) Rework costs for normal defective units: Direct materials Direct labor Factory overhead (applied) MOLDING DEPARTMENT 520 75% 1,780 1,950 150 40% 150 50 $254.80 171.60 104.00 941.20 552.60 279.40 FINISHING DEPARTMENT 780 10% 2,430 300 70% $495.30 270.40 225.00 250.00 1,580.00 1,475.00 1,330.00 24.00 16.00 4.00 Required: a Prepare a cost of production report and journal entries for September for both depart- ments using the weighted average costing method. b Prepare a cost of production report and journal entries for September for both depart- ments using the fifo costing method. (Assume no spoilage from beginning work-in- process inventory.)