MacDonald Company's Work in Process Inventory account had a $62,000 beginning balance on December 1 (\$40,000 of this related to direct materials used during November, while $22,000 related to conversion costs incurred during November). During December, the following costs were incurred in the department: (Click the icon to view the data from December.) Summarize the department's "Total costs to account for." Prepare a schedule that summarizes the department's total costs to account for by direct materials and conversion costs. Begin by selecting the appropriate labels for the schedule, then complete each column of the table. MacDonald Company's Work in Process Inventory account had a $62,000 beginning balance on December 1 (\$40,000 of this related to direct materials used during November, while $22,000 related to conversion costs incurred during November). During December, the following costs were incurred in the department: (Click the icon to view the data from December.) Summarize the department's "Total costs to account for." Prepare a schedule that summarizes the department's total costs to account for by direct materials and conversion costs. Begin by selecting the appropriate labels for the schedule, then complete each column of the table