Product Cost Report-Weighted Average Method Reston Manufacturing Corporation produces a cosmetic product in three consecutive processes. The costs of Department 1 for May 2016 were as follows: Des Conversion as Costs add in Open Over Manufacturing over 5441100 447325 $14.700 245 304695 11630 Department 1 handled the following units during May Uts in process May Ons started in Department Units in process May 31 2,000 40.000 1,000 On average, the May 1 units were 30% complete. The May 31 units were 60% complete. Materials are added at the beginning of the process, and conversion costs occur evenly throughout the process in Department 1, Reston uses the weighted average method for process costing