In a single-process production system, Phunky Phingers produces wool gloves. For November, the company's accounting records reflected the following: Beginning WIP Inventory (100% complete as to material; 30% complete as to direct labor; 60% complete as to overhead) 33,600 units Units started during the month 252,000 units Ending WIP Inventory (100% complete as to material; 40% complete as to direct labor; 80% complete as to overhead) 56,000 units Cost Component November 1 During November Direct material Direct labor $36,456 5,342 $252,000 128,218 Overhead 12,981 198,307 Part A Part B a. For November, prepare a cost of production report, assuming that the company uses the weighted average method. Note: Round the costs per EUP to the nearest two decimal points; use the rounded amounts in subsequent calculations. Note: Other than costs per EUP, round all amounts to the nearest whole dollar. Production Data: Phunky Phingers Cost of Production Report (WA Method) For the Month of November Units Beginning WIP inventory Units started Units to account for Beginning WIP Inventory Started & completed Ending WIP inventory (100%, 40%, 80%) Units accounted for Units Material Labor Overhead Cost Data: Total Material Labor Overhead Beginning WIP Inventory $ $ $ $ Current costs Cost to account for $ +A $ Divided by EUP Cost per EUP Cost Assignment Transferred out Ending inventory: Material Direct labor Overhead Total cost accounted for +A $ $