Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include:
| Beginning work-in-process inventory | 1,600 units |
| Units started | 2,000 units |
| Units placed in finished goods | 3,200 units |
| Conversion costs | $200,000 |
| Cost of direct materials | $260,000 |
| Beginning work-in-process costs: | |
| Materials | $154,000 |
| Conversion | $ 82,080 |
Required:
- Prepare a production cost worksheet with supporting schedules using the weighted-average method of process costing.
- Prepare journal entries to record transferring of materials to processing and from processing to finished goods.
