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. $11,000 Costs to Account For Beginning inventory: materials Beginning inventory: conversion Direct material 20,000 36,500 Direct labor 75,000 Applied overhead 43,380 Total costs to account for $185,880 Units to Account For Beginning work in process Units started into production 6,000 19,000 Transferred out 20,000 Production Cost Report Completed and transferred out 20,000 Ending work in process 5,000 Total units to account for 25,000 Work in process completion percent 100% 40% Material Units Conversion Units Total Units Completed and transferred out 20,000 20,000 20,000 Ending work in process 5,000 2,000 5,000 Total units to account for 25,000 22,000 25,000 Costs to account for Materials Conversion Total Beginning work in process 11,000 20,000 $ 31,000 Incurred during the period 36,500 X Total costs to account for 47,500 $ Equivalent units 25,000 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