Victoria's Closet mass-produces luxurious sleepwear for women. Consider the following data for the flannel nightgown department for the month of January. All direct materials are added at the beginning of production in the department, and conversion costs are incurred evenly throughout production. Inspection occurs when production is 100% completed. Normal spoilage is 6,600 units for the month.

	Physical Units
Beginning WIP (25% complete)	11,000
Started during January	74,000
Total to account for	85,000
Good units completed and transferred out during current period:
From beginning work in process	11,000
Started and completed	50,000
Spoiled units	8,000
Ending WIP (75% complete)	16,000
Total accounted for	85,000
Costs
Beginning WIP:
Direct materials	$220,000
Conversion costs	30,000
Total beginning WIP	250,000
Costs added during current period:
Direct materials	1,480,000
Conversion costs	942,000
Costs to account for	$2,672,000

Prepare a process cost report using the weighted average method.

				Units		Costs
Total units completed and transferred out:
	Good units					$
	Normal spoilage
		Total transferred out				$
Abnormal spoilage
Ending WIP:
	Direct materials
	Conversion costs
		Total ending WIP cost
Total Good Units Accounted For
Total Costs Accounted For						$

B. Write out the journal entries for this period's work.