Kyle, Inc., instituted a new process in October. A. Of the units started, 2,000 were lost in the process, 12,000 were transferred to Department B, and 4,000 remained in work in process at October 31. The work in process at October 31 was 100 percent complete as to material costs and 15% complete as to conversion costs Material costs ofS78 400 conversion costs of $52,920 were charged to Department A in October. What were the total costs transferred to Department B and assigned to ending work in process using the average cost method? During October, 18,000 units were started in Department Cost of production for month Materials Conversion costs Total costs to be accounted for Unit output for month: Materials Finished and transferred to Department B Equivalent units of work in process, end of month (all materials) Total equivalent production Conversion costs Finished and transferred to Department B Equivalent units of work in process, end of month Total equivalent production Unit cost for month Materials Conversion costs E l Total Inventory costs: Cost of goods transferred to Department B Ending work in process: Material Labor Total ending work in process inventory Total production costs accounted for