Materials are added at the beginning of a production process, and ending work in process inventory is 30% 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 20,000 Direct material 36,500 Direct labor 76,000 Applied overhead 34,832 Total costs to account for $178,332 Units to Account For Beginning work in process i 6,000 Units started into production i 19,000 Transferred out 19,000 Production Cost Report Completed and transferred out 19,000 Ending work in process 6,000 Total units to account for 25,000 Work in process completion percent 100% 30% Material Units Conversion Units Total Units Completed and transferred out Ending work in process Total units to account for 19,000 19,000 19,000 6,000 6,000 X 5,700 X 25,000 25,000 X 24,700 X Previous Next Ending work in process 6,000 6,000 X 5,700 X Total units to account for 25,000 25,000 X 24,700 X Costs to account for Materials Conversion Total Beginning work in process 11,000 20,000 31,000 Incurred during the period 36,500 V 110,832 147,332 Total costs to account for 47,500 130,832 178,332 Equivalent units 25,00 V 24,700 X Cost per equivalent unit for department 1.9 5.3 X $ 7.2 X Transferred out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for