Maria Am Corporation uses the weighted-average method in its process costing system. The Baking Department is one of the processing departments in its strudel manufacturing facility. In June in the Baking Department, the cost of beginning work in process inventory was $4,880, the cost of ending work in process inventory was $1,100, and the cost added to production was $25,350.

Required:

Prepare a cost reconciliation report for the Baking Department for June.

Baking Department
Cost Reconciliation
Costs to be accounted for:
Total cost to be accounted for
Costs accounted for as follows:
Total cost accounted for

Options for blanks:

• Cost of beginning work in process inventory
• Cost of ending work in process inventory
• Cost of units completed and transferred out
• Costs added to production during the period