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 For $10,000 Beginning inventory: materials Beginning inventory: conversion Direct material 20,000 45,200 Direct labor 76,000 Applied overhead 25,920 Total costs to account for $177,120 Units to Account For 4,000 Beginning work in process Units started into production 20,000 Transferred out 18,000 Production Cost Report Completed and transferred out Ending work in process Total units to account for Work in process completion percent 100% 20% Material Units Conversion Units Total Units Completed and transferred out Ending work in process Total units to account for Materials Conversion Total Costs to account for Beginning work in process Incurred during the period Total costs to account for $ Equivalent units Cost per equivalent unit for departments Transferred out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for