Weston Products manufactures an industrial cleaning compound that goes through three processing departments-Grinding, Mixing, and Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: Debit Inventory, May 1 Materials Conversion Inventory, May 31 Work in Process-Grinding Department 115,280 560,360 338,664 ? Credit Completed and transferred to the Mixing Department ? The May 1 work in process inventory consisted of 44,000 pounds with $69,520 in materials cost and $45,760 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 30% complete with respect to conversion. During May, 318,000 pounds were started into production. The May 31 inventory consisted of 102,000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method in its process costing system.

Weston Products manufactures an industrial cleaning compound that goes through three processing departments-Grinding, Mixing. and Cooking. All raw materials are introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: The May 1 work in process inventory consisted of 44,000 pounds with $69,520 in materials cost and $45,760 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 30% complete with respect to conversion. During May, 318,000 pounds were started into production. The May 31 inventory cons/sted of 102.000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method in its process costing system