Brief Exercise 6-26 Production Report, Weighted Average Manzer Inc. manufactures bicycle frames in two departments: cutting and welding. Manzer uses the weighted average method. Manufacturing costs are added uniformly throughout the pro- cess. The following are cost and production data for the cutting department for October: Production: Units in process, October 1, 40% complete 4,000 Units completed and transferred out 27,200 Units in process, October 31, 60% complete 8.000 Costs: WIP. October 1 $ 32,000 Costs added during October 608.000 Required: Prepare a production report for the cutting department