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 to complete a production cost report using the weighted-average method.

Costs to Account For Beginning inventory: materials $11,000 Beginning inventory: conversion 18,000 Direct material 46,200 Direct labor 74,000 Applied overhead 53,130 Total costs to account for $202,330 Units to Account For Beginning work in process 5,000 Units started into production 21,000 Transferred out 21,000 Production Cost Report Completed and transferred out Ending work in process Total units to 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 Beginning inventory: materials $11,000 Beginning inventory: conversion 18,000 Direct material 46,200 Direct labor 74,000 Applied overhead 53,130 Total costs to account for $202,330 Units to Account For Beginning work in process 5,000 Units started into production 21,000 Transferred out 21,000 Production Cost Report Completed and transferred out Ending work in process Total units to 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