Timberline Associates uses the weighted-average method in its process costing system. The following data are for the first processing department for a recent month:

Work in process, beginning:

Units in process..2400

Stage of completion as to materials..%75

Stage of completion as to labor and overhead.%50

Costs in the beginning inventory:

Materials cost..8400

Labor cost..6000

Overhead cost1200

Units started into production during the month.. 20800

Units completed and transferred out... 22,200

Costs added to production during the month:

Materials cost.....97400

Labor cost..85200

Overhead cost...44400

Work in process, ending:

Units in process..................................................1000

Stage of completion as to materials..80%

Stage of completion as to labor and overhead...60%

5. Prepare journal entries based upon the production report.