ACC318, Ch 17 Wolfville's Best Cake Ltd. produces sheet cakes in mass quantities and uses a process costing system to account for its costs. Th department. Bat production. The batter is poured into pans, baked, and cooled. The cake is then iced with a mixture of confectioners' sugar and water. The last step in the process is to let he icing harden. The cake is then moved to a display case. Icing is added when the cakes are at the 85 % stage of completion e bakery production line is set up in one ter is mixed first, with all necessary ingredients added at the start of Production and cost data for September 2010 follow. Beginning inventory consisted of 20 cakes, which were 80 % complete as to labour and production overhead. The batter associated with beginning inventory had a cost of S 66.10, and related conversion costs totalled $ 40.66. A total of 430 cakes were started during September, and 440 were completed. The ending inventory was 90 % complete as to labour and production overhead. Costs for the month were: batter, $ 1,324.40; icing, 166.50; and conversion cost, $ 857.34. REQUIRED: Summarize and assign the costs to units transferred to finished goods for sale and to units in the ending inventory: use the Weighted-Average method