Bahrain Company makes snowblowers. It has two departments that process all productic Assembly and testing. The following data pertain to the Ably departm Direct materials are added at the beginning of the process and conversion costs are uniformly insered. The degree of completion of commcn follows At the beginning of September, work in procem in 40% complete and at the end of the mooth work in process is 60% complete.

Beginning work-in-process inventory 3,200 units
Units started 4,000 units
Units completed 6,400 units
Ending work-in-process inventory ?

Conversion costs for September $400,000
Direct materials cost for September $520,000
Beginning work-in-process costs:
Materials $308,000
Conversion $164,160

Required:
a) Prepare a production cost schedule for the Assembly Department at the end of September using the weighted average method of process costing
b) Prepare the necessary journal entries