Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows. Percent Complete 70% Molding-Direct Materials Beginning work in process inventory Units started this period Ending work in process inventory Units 2,200 19,000 3,000 80% Production cost information for the Molding department for the same period follows. Beginning work in process inventory (direct materials) Direct materials added this period $ 1,400 23,320 Using the weighted average method, assign direct materials costs to the Molding department's output- specifically, the units transferred out to the Packaging department and the units that remain in work in process in the Molding department at month-end. (Round "Cost per EUP" to 2 decimal places.) Cost assignmentWeighted average (Direct Materials Only) EUP Cost per EUP Total Cost Completed and transferred out Direct materials Ending work in process Direct materials Direct materials costs accounted for Azule Company manufactures in two sequential processes, Cutting and Binding. The two processes report the information below for a recent month. Cutting $ 4,720 Binding $ 9,296 Beginning work in process inventory Costs added this period Direct materials Conversion 9,340 14,250 9, 208 18,575 Transferred from Cutting to Binding $ 19,675 Transferred from Binding to finished goods 33,000 Determine the ending balances in the Work in Process Inventory accounts for Cutting and for Binding. Hint Set up T- accounts for Work in Process Inventory for both Cutting and for Binding. Cutting Binding Ending work in process inventory