Refer to the following into Feathers Company for th following information about the Packaging Department of the es Company for the month of September. Feathers Company uses average method of inventory costing. Beginning Work in Process inventory: Physical units 5,000 units % complete for materials 70% % complete for labor and overhead 25% Materials cost from August $7,350 Labor and overhead cost from August $3,125 Product started and completed: Physical units 40,000 units Ending Work in Process inventory Physical units 4,000 units % complete for materials 40% % complete for labor and overhead Manufacturing costs for September: $96,975 Materials Labor and overhead $79,470 10% On the following page, prepare the first page of the Process Schedule, Answer: Costs Charged to Production Costs of beginning Work in Process Direct materials Conversion Costs incurred this period Direct materials Conversion Total costs to account for Unit Cost Information Units to account for: Beginning Work in Process Units started this period Total units to account for Units accounted for Completed & transferred out Ending Work in Process Total units accounted for Direct Materials Conversion Equivalent Units of Production Units completed and transferred out Units of ending Work in Process Direct materials Conversion Total )