Data Table \begin{tabular}{|c|c|c|} \hline Units in beginning Work in Process (WIP) inventory & & 115,000 units \\ \hline Unitsstartedduringthemonth(alldirectmaterials,includingcreamandsalt,areaddedatthebeginningofthechurningprocess) & \multicolumn{2}{|r|}{1,900,000 units } \\ \hline UnitsinendingWorkinProcess(WIP)inventory(50%ofthewaythroughtheprocess) & \multicolumn{2}{|r|}{150,000 units } \\ \hline \multicolumn{3}{|l|}{ Cost information is as follows: } \\ \hline \multicolumn{3}{|l|}{ WIP - Churning Department balance as of January 1:} \\ \hline Direct material cost included in beginning WIP balance & & 486,650 \\ \hline Conversion cost included in beginning WIP balance & & 124,400 \\ \hline Beginning balance, WIP, January 1 & $ & 611,050 \\ \hline \multicolumn{3}{|l|}{ Manufacturing costs incurred during January: } \\ \hline Direct materials used & $ & 1,750,000 \\ \hline Direct labor & & 9,000 \\ \hline Manufacturing overhead & & 565,000 \\ \hline Total manufacturing costs entered into production durin & $ & 2,324,000 \\ \hline \end{tabular} Reference Wholesome Dairy Churning Department Month Ended January 31 Production Cost Report Direct Conversion 1 (Click the icon to view the data from January.) Wholesome Dairy prepared the following production cost report for January for the Churning Department: 2 (Click the icon to view the January production cost report.) Read the requirements 3