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Required: 1. Prepare the journal entries to record the raw materials used in production and the direct labor cost incurred. (If no entry is requ for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet X No Transaction General Journal Debit Credit 1 1 Work in process-Mixing 140,400 Raw materials inventory 140,400 No journal entry required Work in process-Mixing 89,500 Salaries and wages payable 89,500 No journal entry requiredClopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted-average method of process costing. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): Work in ProcessMixing Department Debit Credit June 1 balance 45,666 Completed and transferred to Finished Goods Materials 146,466 Direct labor 89,566 Overhead 167,666 June 36 balance ? The June 'I work in process inventory consisted of 6,000 units with $24,250 in materials cost and $20,750 in conversion cost. The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion. During June, 38,500 units were started into production. The June 30 work in process inventory consisted of10,000 units that were 100% complete with respect to materials and 50% complete with respect to conversion. 2. Prepare thejournal entry to record the overhead cost applied to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet 1' 'I 1 Work in processMixing 107,700 Manufacturing overhead 107,700 3. How many units were completed and transferred to finished goods during the period? 4. Compute the equivalent units of production for materials. 5. Compute the equivalent units of production for conversion. 5. What is the cost of beginning work in process inventory plus the cost added during the period for materials? 7. What is the cost of beginning work in process inventory plus the cost added during the period for conversion? 8. What is the cost per equivalent unit for materials? (Round your answer to 2 decimal places.) 9. What is the cost per equivalent unit for conversion? (Round your answer to 2 decimal places.) 10. What is the cost of ending work in process inventory for materials? (Round your intermediate calculations to 2 places.) 11. What is the cost of ending work in process inventory for conversion? (Round your intermediate calculations to 2 places.) 12. What is the cost of materials transferred to finished goods? (Round your intermediate calculations to 2 places.) Cost of materials transferred to finished goods 13. What is the amount of conversion cost transferred to finished goods? (Round your intermediate calculations to 2 places.) Conversion cost transferred to finished goods14. Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the transfer of costs from Work in Process to Finished Goods. Note: Enter debits before credits. Transaction General Journal Debit Credit 115a. What is the total cost to be accounted for? 15-b. What is the total cost accounted for? a. Total cost to be accounted for _ b. Total cost accounted for _