in its process of peanuts this month novak added $3675 of DM from its warehouse direxctly into the roasting process where there was an existing beginning WIP inventory balance of $1275 novak also incurred and accured new DL costs of $3000 while it applied MOH cost of $1025 this month as well record the journal entries to capture a the addition of DM costs inton this roasting process and b the recognition of conversion costs added into this roastimg process