Allure Clothing, Inc., is a manufacturer of winter clothes. It has a knitting department and a finishing department. This exercise focuses on the finishing department. Direct materials are added at the end of the process. Conversion costs are added evenly during the process. Allure uses the weighted$-$average method of process costing. Information for June $2020$ follows:

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Read the requirements.

Begin by summarizing total costs to account for. $($Enter a $"0"$ for any zero balances.$)$

$\backslash$table$[[,\backslash$table$[[$Total Production$],[$Costs$]],\backslash$table$[[$Transferred$-$In$],[$Costs$]],$Direct Materials,$\backslash$table$[[$Conversion$],[$Costs$]]],[$Work in process, beginning,$104000,71500,0,\frac{?}{\text{b}\text{a}\text{r}}(32500)$