Two department process costing using weighted average and FiFO Stewart's makes chem- icals for photographic work. A special developer for fine grain films is manufactured using two process centers. In the first process center chemicals are combined in solution and blended to the proper strength and consistency. In the second process center the chemicals are refined, distilled, and packaged in containers for sale to commercial users. Stewart's uses weighted average inventory for the first process center and FIFO inventory for the second process center. Below are production cost data for the two process centers for July.

Process Center 1 Beginning work in process 3,000 units with all material and conversion. Beginning inventory costs are $5,640 for material, $2,840 for labor, and $2,320 for manufacturing overhead. Started 9,000 units during July. July direct material cost is $18,360. July direct labor cost is $12,160. July manufacturing overhead cost is $9,680. Ending work in process inventory is 4,000 units with all materials and 50% conversion. Process Center 2 Beginning work in process 5,000 units with all materials and 80 percent conversion. Beginning inventory costs were $22,500 for preceding department costs, $5,750 for materials, $3,200 for direct labor, and $2,200 for overhead. Direct materials cost in July is $8,000. Direct labor cost for July is $6,300. Manufacturing overhead cost for July is $4,200. Ending work in process inventory consists of 3,000 units with all materials and 1/3 conversion.