Howorth Dental Products is a London-based producer of a patented anti-microbial dental floss. All raw material is introduced at the beginning of the production process, but considerable processing time is needed to create the anti-microbial qualities of the specially designed floss. Howorth measures output in meters of floss and applies the weighted average process costing method. The following information is available for a recent period: Beginning work in process inventory: 140,000 meters at a cost of $46,200 for direct materials, $24,900 for direct labor, and $24,900 for factory overhead. The conversion process was 55% complete. Units started into production: 260,000 meters Units completed and transferred to finished goods: 380,000 meters Ending work in process inventory: 20,000 meters, 30% complete Additional costs incurred during the period: Direct materials, $85,400 Direct labor, $98,200 Factory overhead, 598,600 Prepare a cost of production report for Howorth. Also prepare the required journal entry. UNITS TO ACCOUNT FOR: BEG UNITS START Howorth Dental Products COST OF PRODUCTION REPORT-DEPT #1 MAY 2019 (A) ) TOTAL MATERIAL CONVERSION UNITS % . 0 TAXIB EQUILVALENT UNITS MATERIAL CONVERSION 0 0 0 0 (C) MATERIAL COST 0 0 D) CONVERSION COST 0 C) D TOTAL COST O COMPLETED O END UNITS 0 0 total 0 TOT TO ACCT END UNITS 0 TOT UNITS 0 0 O COMPLETED 0 BEG WIP MONTH COST 0 Tololololo ololololo o TOTL COST EQUIL UNITS COST/UNIT 0 COSTS TO ACCOUNT FOR BEG WIP MATERIALS LABOR OVERHEAD 0 0 WORK IN PROCESS-DEPT #2 WORK IN PROCESS-DEP 0 TOTAL