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 $9,000 Beginning inventory: conversion 19,000 Direct material 41,000 Direct labor 76,000 Applied overhead 35,416 Total costs to account for $180,416 Units to Account For Beginning work in process Units started into production Transferred out 6,000 19,000 18,000 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 Erding work in process Total units to account for 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 Materials Conversion Total Beginning work in process Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department Transferred out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for