PROCESS COST ACCOUNTING FIFO -- 15 POINTS 100 Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include: Beginning work-in-process inventory Units started Units Completed 1,600 units 2.000 units 3.200 units $200,000 $260,000 Conversion costs Cost of direct materials Beginning work-in-process costs: Materials Conversion $154,000 $ 82,080 Required: a. Prepare a production cost worksheet using the FIFO method. b. Prepare journal entries to record transferring of materials to processing and from processing to finishing