Microsoft Wincomplete cost ACCOUNTING FINAL The New AADCD AaBbet AaBbc AaBb AaBbc AaBb AaBbc ul a 19 Sale 1 One its product in several departments. It has two departments that process all units. During March, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $18,000 for materials and $6.000 for conversion costs. Ending work-in-process inventory in the cutting department was 60% complete. Direct materials are added at the ending of the process. Cutting Beginning work-in-process units 20.000 Units started this period 40.000 Units transferred this period 35,000 Ending work-in-process units 5.000 Material costs added $68.000 Direct manufacturing labor $16.000 Other conversion costs $8,000 Required: Prepare a production cost worksheet using weighted-average for the cutting department