2 (12 marks) 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 Units started Cost of direct materials Beginning work-in-process costs: 1600 units 2000 units $260 000 Units placed in finished goods 3200 units Manufacturing OH Costs $80 000 Cost of direct labour $120,000 Materials $154 000 Conversion $82 080 Required: a. Complete the attached Production Cost Report for the month of September using the above information. Calculations rounded to three (3) decimal places. (10 marks) b. Prepare journal entries to record transferring of materials to processing and from processing to finished goods. (2 marks)