at the end ofJune, 2021, the Kellogg Company provided the following information for its production department: Units: WIP beginning, June 1 20,000 Direct Materials: 100 91': complete Conversion Costs: 40 96 complete Units started into production during June 55,000 Units completed and transferred out 50,000 WIP, June 30: Direct Materials: 100 91': complete Conversion Costs: 40 96 complete Costs: WIP, June 1 Direct Materials $145,000 Conversion Costs $30,000 Started into production Direct Materials $305,000 Conversion Costs $120,000 Complete the worksheet below and answer the questions following the worksheet. Without a completed worksheet, the values to the questions below will not be acceptable. 00 not fill in the boxed areas Department Name: Production Cost Report Period Covered By Report: EQUIVALENT UNITS Physical Direc Conversion Units Materials Costs Total Quantities Units to be accounted for: Work in Process, beginning + Started (transferred) into production = Total Units Units accounted for: Completed and transferred out + Work in Process, ending = Total Units Costs Direct Conversion Materials Costs Total a. Total Costs during period b. Equivalent units Unit Costs = a : b Breakdown of Total Costs to be accounted for: Work in Process, beginning + Started into production = Total Costs Cost Reconciliation Schedule Costs accounted for: Transferred out Work in Process, Ending Materials (times unit cost of materials) Conversion (times unit cost of conversion) Total Costs