applies to the questions displayed below. Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping Transferred-in costs are considered materials costs. The following information is available for the Wrapping department the month of October Physical Units 281,500 Beginning work in process (100% complete for materials, 80% complete for conversion) Decks transferred in Decks completed and transferred to Finished Goods Inventory Ending Work in Process (100% complete for materials, 45% complete for conversion 3,190,000 3,215,000 ? Costs: Beginning work in process: Direct materials Conversion cost Costs transferred in October costs: Direct materials Conversion costs $ 194,000 $ 20,400 $ 1,413,eos $ $ 24,600 512,468 Required: 1. Reconcile the total Cost to Account for the process. 2. Prepare a statement of total cost accounted for the process. Required: 1. Reconcile the total Cost to Account for the process. 2. Prepare a statement of total cost accounted for the process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Reconcile the total cost to account for the process. Cost to Account for: Direct Materials Conversion Total Cost Prior Period Costs Current Period Costs Total Cost to Account For $ 0 $ 0 $ 0 Regula Required 2 > Required: 1. Reconcile the total Cost to Account for the process. 2. Prepare a statement of total cost accounted for the process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a statement of total cost accounted for the process. Cost to Account for: Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for $ 0 $ 0 $ 0