Use the information from problem 6.47.

Write out the journal entries for this period’s work using the weighted average method.

Physical Units

Beginning WIP (25% complete) ....... 11,000

Started during January ...........74, 0000

Total to account for ............ 85,000

Good units completed and transferred out during current period:

From beginning work in process ......11,000

Started and completed ...........50,000

Spoiled units ............. 8,000

Ending WIP (75% complete) .......16,000

Total accounted for ...........85,000

Costs

Beginning WIP:

Direct materials .......... $ 220,000

Conversion costs ......... 30,000

Total beginning WIP ........ 250,000

Costs added during current period:

Direct materials .......... 1,480,000

Conversion costs ........ 942,000

Costs to account for .......$2,672,000