3. Snow blowers are manufactured by the Five Stars Company. Materials are applied at the start of the process, and conversion costs are incurred in a consistent manner. Work in progress is 40% complete at the beginning of September, and it is 60% complete at the end of the month. Other information for the month is as follows: Work in Process (WIP) inventory, beginning 1,600 units Started during quarter 2,000 units Completed during quarter 3,200 units Cost of Conversion $200,000 Direct materials cost $260,000 WIP cost, beginning Materials $154,000 Conversion $ 82,080 a. Using the weighted-average method of process costing, construct a production cost worksheet with supporting schedules. (10%) b. Prepare journal entries to record the transition of materials to manufacturing and finished products from processing. (5%)