Question 1 (Process costing) 4 points 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 60% complete and at the end of the month it is 40% complete. Other data for the month include: Beginning work-in-process inventory Units started Units placed in finished goods 1,600 units 2,000 units 3,200 units S200,000 $260,000 Conversion costs Cost of direct materials Beginning work-in-process costs: Materials Conversion S154,000 S 82,080 1- Draw an overview diagram for the flow of cost and physical units. (2 point)