* 7 Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incured. At the beginning of September, work- in-process is 40Na 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 Units placed in finished goods 1600 units 2000 units 3200 units Conversion costs Cost of direct materials $260 (O Beginning work-in-process costs: Materials Conversion $154 000 $82 080 Required: Prepare journal entries to record transferring of materials to processing and from processing finished goods. to