LAGO Materials are added at the beginning of a production process, and ending work in process inventory is 40% complete with respect to conversion costs. Use the information provided Costs to Account For 05.10 ALGO 59,000 ON 13.ALGO Beginning inventory: merials Beginning inventory conversion Direct material 18.000 61.000 LOS 12.ALGO Direct labor 75.000 BOSS ALGO Applied overhead 45,700 Tot costs to account for $209,700 03 ALGO Units to Account For AOS.OT ALGO Beginning work in process 6,000 Units started into production 19.000 Transferred out 20,000 Production Cost Report Completed and transferred out Ending work in process Total account for Work in process completion percent 100% 40% Material Units Conversion Units Total Units Completed and transferred out Ending work in process Total units to account for Costs to account for Materiale Conversion Total Beginning work in process incurred during the period Total cost to account for Equivalent units Cost per equivalent it for department Transferred out costs End work in process materials End work in process conversion End work in process total Costs to account for