E 3Brief Exercise 6-26 Production Report, Weighted Average ple 6.6 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 Units completed and transferred out Units in process, October 31, 60% complete Costs: 4,000 27,200 8,000 WIP, October 1 Costs added during October $ 32,000 608,000 Required: Prepare a production report for the cutting department