Fullerton Aggregate processes raw shale into lightweight aggregate material. Fullerton has only one production department. This department heat treats shale and injects it with fly ash as it passes through rotating kilns. The shale both expands and hardens in the processr and is ideally suited to road construction. Fullerton uses the weightedaverage process costing method to account for production. The following information is available for a recent period: Beginning work in process on September 1 consisted of B tons that were T'l'u complete with respect to raw materials and 413% complete with respect to conversion costs. Ending work in process on September 3D consisted of 5, tons that were BU% complete with respect to raw materials and 313% complete with respect to conversion costs. El tons of material were put into production, and QSEJJDD tons exited production. There is no spoilage or loss of tonnage in the production process. Beginning work in process carried a total cost of $2T4,DDD (direct materials: $1 19,131313, direct labor: $61,[l[l[l,and factoryr overhead: $94,12l}. Additional costs incurred during the month were $3,5D, (direct materials: $1 ,B,, direct labor: $1 ,1,, and factorv overhead: $6,[i}. {a} Prepare a cost of production report for September. {b} Prepare journal entries to reflect 1) the introduction of additional costs during September, and 2} the transfer of completed units to nished goods. * H _ Problem .1? : Unit Reconciliation: Cost Per Equivalent Unit: Cost Allocation: Problem Worksheet(a) Worksheet(b)Click to add header GENERAL JOURNAL Date Accounts Debit Credit Problem Worksheet(a) Worksheet(b) Sheet1