Clover Sweet Inc. manufactures a product that goes through two departments prior to completion. The information shown in the table below is available about work in the first department, the Mixing Department, during June: Percent Complete Materials 75% Conversion 30% Work in process, beginning Started into production Completed and transferred out Work in process, ending Units 52,000 450,000 400,000 102,000 60% 40% Work in process, beginning Cost added during June Materials $ 47,500 $ 427,500 Conversion $ 27,000 $147,000 4. Prepare a report that reconciles the total costs assigned to the ending work in process inventory and the units transferred out with the costs in beginning inventory and costs added during the period. (Round intermediate calculations to 3 decimal places.) X Answer is complete but not entirely correct. Cost Reconciliation Costs to be accounted for: $ 74,500 Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for 574,500 $ 649,000 Costs accounted for as follows: Transferred to next department: $ 598,168 X Work in process June 30 Materials 570,000 x Conversion 79,152 X 649,152 $ 1,247,320 Total cost accounted for