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 Beginning inventory: materials $10,000 Beginning inventory: conversion 20,000 Direct material 45,200 Direct labor 76,000 Applied overhead 24,192 Total costs to account for $175,392 Units to Account For 5,000 Beginning work in process Units started into production 19,000 Transferred out 18,000 Production Cost Report Completed and transferred out 18,000 Ending work in process 6,000 Total units to account for 24,000 Work in process completion percent 100% 20% Material Units Conversion Units Total Units Material Units Conversion Units Total Units Completed and transferred out 18,000 18,000 36,000 X Ending work in process 6,000 1,200 7,200 x Total units to account for 24,000 19,200 43,200 x Costs to account for Materials Conversion Total Beginning work in process $ 10,000 $ 20,000 $ 30,000 Incurred during the period 6,000 X 1,200 X 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