S Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials" Conversion Costs added this period Direct materials Conversion Total costs to account for Units Direct Materials Conversion Percent Percent Complete Complete 32,500 145,000 155,000 22,500 100% 80% $ 18,600 70,700 $ 89,300 141,150 915,400 1,056,550 $ 1,145,850 Prepare the Cutting department's production cost report for October using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) FAST COMPANY-Cutting Department Production Cost Report - Weighted Average Method For Month Ended October 31 Unit reconciliation: Units to account for: Units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP) Equivalent Units of Production Cost per equivalent unit of production Total costs i Equivalent units of production Cost per equivalent unit of production Cost Assignment.. Direct Materials. Units % Complete Costs EUP Conversion EUP % Complete EUP Direct Materials Conversion Costs EUP 0 Cost Assignment Completed and transferred out Direct materials. Conversion Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost $ 0.00 $ 0 $ 0.00 0 Required 1 Required 2 > Journal entry worksheet < 1 Record the transfer of goods to next department. Note: Enter debits before credits. Date October 31 General Journal Debit Credit Record entry Clear entry View general journal