Materials are added at the beginning of a production process, and ending work in process inventory is 20% complete with respect to conversion costs. Use the information provided to complete a production cost report using the weighted-average method.

Costs to Account ForBeginning inventory: materials$11,000Beginning inventory: conversion19,000Direct material59,200Direct labor75,000Applied overhead43,720Total costs to account for$207,920Units to Account ForBeginning work in process5,000Units started into production21,000Transferred out21,000