Weighted Average Process Costing

Additional information follows:

Minot uses weighted average costing and applies manufacturing overhead to Work$-$in$-$Process at the rate of $100$ percent of direct labor cost.

Ending inventory in the Processing Department consists of $3,000$ units that are one$-$third converted.

Beginning inventory contained $2,000$ units, one$-$half converted, with a cost of $$35,900($ $$22,700$ for materials and $$13,200$ for conversion$).$

Cost of Production Report

$($b$)$ Prepare an analysis of all changes in Work$-$in$-$Process.

Do not use negative signs with any of your answers.