Maria am corporation uses the weighted-average method in its process costing system. the baking department is one of the processing departments in its strudel manufacturing facility. in june in the baking department, the cost of beginning work in process inventory was $3,570, the cost of ending work in process inventory was $2,860, and the cost added to production was $43,120. required: prepare a cost reconciliation report for the baking department for june.

Cost reconciliation report

For the Baking Department for June

Cost of beginning work in process inventory                  $4,840

Cost added to production                                                 $25,750

Total Cost to be accounted for                                         $30,590

Cost of units Completed and transferred                      $30,590 - $1,130

                                                                                         = $29,460

Cost of ending work in process inventory                      $1,130

Total Cost to be accounted for                                        $30,590

Explanation:

Given:

The cost of beginning work in process inventory = $3,570

The cost of ending work in process inventory = $2,860

The cost added to production = $43,120

Now,

Cost reconciliation report

For the Baking Department for June

Cost of beginning work in process inventory                  $4,840

Cost added to production                                                 $25,750

Total Cost to be accounted for                                         $30,590

Cost of units Completed and transferred                      $30,590 - $1,130

                                                                                         = $29,460

Cost of ending work in process inventory                      $1,130

Total Cost to be accounted for                                        $30,590

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