P$3-6$C Anson Cleaner Company uses a weighted$-$average process costing system and manufactures a single product$-$an all$-$purpose liquid cleaner. The manufacturing activity for the month of March has just been completed. A partially completed production cost report for the month of March for the mixing and blending department is shown below.

ANSON CLEANER COMPANY

Mixing and Blending Department

Production Cost Report

For the Month Ended March $31$

QUANTITIES

Units to be accounted for

Work in process, March $1(40\%$ materials, $20\%$ conversion costs$)25,000$

Started into production Total units

Units accounted for

Transferred out

Work in process, March $31(60\%$ materials, $20\%$ conversion costs$)$ Total units accounted for

COSTS

Unit costs

Costs in March

Equivalent units

Unit costs

Costs to be accounted for

Work in process, March $1$

Started into production Total costs

Cost Reconciliation Schedule

Costs accounted for

Transferred out

Work in process, March $31$

Materials

Conversion costs

Total costs

$\backslash$table$[[,$Equivalent Units$],[\backslash$table$[[$Physical$],[$Units$]],$Materials,$\backslash$table$[[$Conversion$],[$Costs$]]]]$

$100,000?$

$120,{000}_{{?}^{?}}(20,000),?{?}^{?},={?}_{?}^{?}$

$\backslash$table$[[$Materials$,,\backslash$table$[[$Conversion$],[$Costs$]],$Total$],[$$$212,800,,$$$109,200,$$$322,000$