Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred-in costs are considered materials costs. The following information is available for the Wrapping department for the month of October: Physical Units Beginning work in process (100% complete for materials, 80% complete for conversion) 280,500 Decks transferred in 3,170,000 Decks completed and transferred to Finished Goods Inventory 3,205,000 Ending Work in Process (100% complete for materials, 45% complete for conversion) ? Costs: Beginning work in process: Direct materials $ 190,000 Conversion cost $ 20,000 Costs transferred in $ 1,338,225 October costs: Direct materials $ 24,500 Conversion costs $ 377,857 E3-20 (Algo) Reconcile the Total Cost of Work in Process [LO 3-S1] Required: Reconcile the total Reconcile the total cost to account for the process. Prepare a statement of total cost accounted for the process