Women's Entertainment television network features a TV show called The Cupcake Girls. This series follows best friends and business partners Heather and Lori in their hectic and entertaining journey to build a cupcake empire. In addition to the TV show, Heather and Lori bake cupcakes for retail customers for special occasions. The retail side of the business consists of two departments: the baking department and the packaging department. Within the baking department, the baking supplies (e.g., flour, sugar, eggs) are added at the beginning of the process; in contrast, the decorating supplies (e.g., icing, sprinkles) are added uniformly throughout the process. Within the packaging department, the costs of the packaging materials are added at the beginning of the process.

The following information relates to the baking department for February, an especially busy month because of Valentine's Day:

BWIP:	Baking
Units, 40 percent complete	750
Costs:
Baking supplies	$985
Decorating supplies	$600
Conversion costs	$1,050
Current production
Units started in February	7,400
Costs:
Baking supplies	$11,825
Decorating supplies	$3,060
Conversion costs	$16,564
EWIP:
Ending inventory, 80 percent complete	490

1. Prepare a production report for the baking department using the weighted average method. Round the unit cost to four decimal places. Women's Entertainment Television Network Baking Department Production Report For February (Weighted Average Cost Method) Unit Information Units to account for: Units in beginning WIP Units started during period Total units to account for Units accounted for: Units completed Units in ending WIP Total units accounted for Equivalent units: Baking Material Decorating Conversion Material Costs Completed EWIP Total Cost Information Costs to account for: Baking Material Decorating Conversion Material Costs BWIP Added Total Grand total Per unit cost: Baking materials Decorating material Conversion Total Costs accounted for: Units transferred out EWIP - baking material Decorating material Conversion 2. For the packaging department, what is the number of units transferred in during February? units What will be the transferred-in cost of those units