Maclntyre Company's Work in Process Inventory account had a $$60,000$ beginning balance on January of this related to direct materials used during December, while $$23,000$ 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.

MacIntyre Company

Month Ended January $31$

$\backslash$table$[[,$Direct Materials

$\backslash$table$[[$Conversion$],[$Costs$]]$ Total Costs$]]$

$(1)$ Time Remaining: $01$:$16$:$52$