Process Costing Drill #9 Pembroke Corporation has a three phase manufacturing process to twee costing model to track product cost. The following partial data was its bestselling product. The company uses a weighted average process obtained from Phase 1 of the October production process: October 31 Work in Process totaled 10,000 units with a cost of $139,000. The completed units that were transferred to Phase 2 Units to 4 From Bes Process Units sta totales period Total Un 20,000 with a cost of $611,000. If the October 1 Work in Process consisted of 5,000 units with a total cost of $220,000, what was the total cost incurred during the period? Units Ac Comple- out Ending Total Total E Costs Beginn Costs Total Cost Cost trans Endi Tota 256 Production Report Physical Direct Units Materials ake 3 Conversion Costs Sood Total hits to Account For: from Beginning Work In nils started during the Mace Avind Jwal Units to Account For Accounted For: completed and transferred mits. 20,000 10,0 Anding Work in Process Potal Units Accounted for Total Equivalent Units 220,000 costs to Account For: Beginning Work-in-Process Costs incurred during period Total Costs to Account For: Cost per equivalent unit 611,000 Cost of Units Completed & transferred out 139,000 Ending Work In Process Total Costs Accounted For: 257