Manzer Inc. manufactures bicycle frames in two departments: cutting and welding. Manzer uses the weighted average method. Manufacturing costs are added uniformly throughout the process. The following are the cost and production data for the cutting department for October: Production: Units in process (BWIP), October 1: Units completed and transferred out: Units in process (EWIP), October 31: Costs: BWIP, October 1 Costs added during October 4,000 27,200 8,000 at 60% completed $32,000 $608,000 1. Using the weighted average method, complete the production report for the cutting department below. Each highlighted cell should contain a value. (6 points) Manzer Inc.--Cutting Department Production Report For the Month of October Units to account for: Units in beginning WIP (BWIP) Units started in October Total units to account for Units completed and transferred out: Units completed Units in process (EWIP) Total units accounted for