MacGriffin Company's Work in Process Inventory account had a $75,000 beginning balance on January 1 ($44,000 of this related to direct materials used during December, while $31,000 related to conversion costs incurred during December). During January, the following costs were incurred in the department: (Click the icon to view the data from January.) 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. MacGriffin Company Month Ended January 31 Conversion Costs Direct Materials Total Costs - Data table Direct materials used. Direct labor.. Manufacturing overhead allocated to the department. $ 107,000 $ 13,000 $ 150,000