WA cost assignment Fresh Seasons is a contract manufacturer for Delectable Dressing Company. Fresh Seasons uses a weighted average process costing system to account for its salad dressing production. All ingredients are added at the start of the process. Delectable provides reusable vats to Fresh Seasons for the completed product to be shipped to Delectable for bottling, so Fresh Seasons incurs no packaging costs. Production and cost information for Fresh Seasons during April follow.

Gallons of dressing in beginning WIP Inventory	64,800
Gallons completed during April	435,600
Gallons of dressing in ending WIP Inventory	42,300
Costs of beginning WIP Inventory
Direct material	$330,318
Direct labor	177,347
Overhead	140,891
Costs incurred in April
Direct material	$2,044,845
Direct labor	812,610
Overhead	1,301,751

April beginning and ending WIP inventories had the following percentages of completion for labor and overhead:

	April 1	April 30
Direct labor	55%	15%
Overhead	70%	10%

a. How many gallons of dressing ingredients were started in April? Answer

b. What is the total cost of the goods transferred out during April? Note: Round your answer to the nearest whole dollar. $Answer

c. What is the cost of Aprils ending WIP Inventory? Note: Round your answer to the nearest whole dollar. $Answer