Wolf Company has two departments, Mixing and Curing. The following information is available for September: Cost per Mixing Department: Number of units equivalent unit Transferred to the curing department 9,000 $2.00 Ending work in process inventory 70 % completed 4,000 $2.00 Curing Department: Completed and transferred out 8,000 $3.00 Ending work in process inventory 30% completed 5,000 $3.00 The entry to record the transfer of inventory from the mixing to the curing department is 10,000 10,000 19,000 18,000 Work in process - Curing Transferred in costs . Finished goods Work in process - Mixing Work in process - Mixing Work in process - Curing Work in process - Curing Work in process - Mixing 5,600 5,600 18,000 000