PA 5. LO 5.3 Materials are added at the beginning of a production process, and ending work in process inventory is 30% 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 Units to Account For Beginning inventory: materials $ 10,000 Beginning work in process 5,000 Beginning inventory: conversion 19,000 Direct materials 50,000 Units started into production Transferred out 20,000 19,000 Direct labor 75,000 Applied overhead 37,248 Total costs to account for $191,248