West Company manufactures a product that passes through two processes: Mixing and Packaging.

For July, Tomczak had the following production data for its first department, Mixing:

Units:

Units in process as of July 1, 20% complete 10,000

Units completed and transferred out 50,000

Units in process as of July 31, 70% complete for conversion 5,000

(Material is added at the beginning of the process)

Costs in WIP, July 1:

Materials $ 12,500

Conversion $ 8,400

Costs for July:

Materials $ 42,500

Conversion $ 18,100

Required:

1. Using the weighted average method, calculate the equivalent units of production for July.

2. Calculate the unit cost for July.

3. Calculate the cost of units completed and transferred out.

4. Calculate the cost of ending Work-In-Process Inventory as of July

5. Prepare the journal entry that transfers the costs from Mixing to Packaging.