Costs to Account For \begin{tabular}{lr} Beginning inventory: materials & $9,000 \\ Beginning inventory: conversion & 20,000 \\ Direct material & 58,200 \\ Direct labor & 74,000 \\ Applied overhead & 32,400 \\ \cline { 2 - 2 } Total costs to account for & $193,600 \end{tabular} Units to Account For Beginning work in process 5,000 Units started into production 19,000 Transferred out 19,000 Production Cost Report