Four Seasons Company Makes Snow Blowers Required:
A

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:
$$\begin{array} { | l | r | } \hline \text { Beginning work-in-process inventory } & 1,600 \text { units } \\\hline \text { Units started } & 2,000 \text { units } \\\hline \text { Units placed in finished goods } & 3,200 \text { units } \\\hline & \\\hline \text { Conversion costs } & \$ 200,000 \\\hline \text { Cost of direct materials } & \$ 260,000 \\\hline \text { Beginning work-in-process costs: } & \\\hline \text { Materials } & \$ 154,000 \\\hline \text { Conversion } & \$ 82,080 \\\hline\end{array}$$ Required:
a.Prepare a production cost worksheet with supporting schedules using the weighted-average method of process costing.
b.Prepare journal entries to record transferring of materials to processing and from processing to finished goods.