5-7_Summarize total costs to account for (process costing Step 3) (Learning Objective 3) Madntyre Company's Work in Process Inventory account had a $68.000 beginning balzsce on May 1 543000 of this related to direct materials used during Agril. $25,00 related to conversion costs incurred during prily. During May, the following posts WETE incurred in the department: $100 EEEEE WWW HE Dect labor Manufacturing rotead allocated to the department VIVE Summarize the department's "Total costs to account for." Prepare a schedule that scammarizes the department: total costs to account for by direct materials and conversion costs