Question: Bath Manufacturing Company uses the weighted average method for process costing. Bath produces processed food products that pass through three sequential departments. The costs for

Bath Manufacturing Company uses the weighted average method for process costing. Bath produces processed food products that pass through three sequential departments. The costs for Department 1 for September were as follows:

Cost of beginning inventory:
Materials $11,850
Conversion costs 20,544

Costs added in Department 1 during September:
Direct materials $340,150
Direct labor 341,370
Manufacturing overhead 245,990

Department 2 handled the following units during September:
Units in process, September 1 2,000
Units started in Department 1 48,000
Units transferred out to Department 2 46,000
Units in process, September 30 4,000

On average, the September 1 units were 30% complete, and the September 30 units were 60% complete. Materials are added at the beginning of the process and conversion costs occur evenly throughout the process in Department 1.

Required Prepare the product cost report for September for Department 1.

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