Howorth Dental Products is a London-based producer of a patented anti-microbial dental floss. Allrau terial is introduced at the beginning of the production process, but considerable processing time is r to create the anti-microbial qualities of the specially designed floss. Howorth measures output in meters floss and applies the weighted-average process costing method. The following information is availablefor a recent period: ma- eeded 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, 98,600 Prepare a cost of production report for Howorth