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 

$\mathrm{(1}00\%$ complete for materials, $80\%$ complete for conversion$)\mathrm{ \; \; 2}88,500$ 

 

 Decks transferred in                                                                             $3,330,000$ 

 

 Decks completed and transferred to Finished Goods Inventory $3,285,000$ 

 

Ending Work in Process 

$(100\%$ complete for materials, $45\%$ complete for conversion$\mathrm{)\; \; \; \; \; \; \; }?$ 

 

  Costs:

 

Beginning work in process: 

 

 Direct materials $ $222,000$ 

 

 Conversion cost $ $23,200$ 

 

 Costs transferred in $ $1,960,085$ 

 

October costs: 

 

 Direct materials $ $25,200$ 

 

 Conversion costs $ $1,488,233$ 

  

Required:

 

Reconcile the total Reconcile the total cost to account for the process.

 

Prepare a statement of total cost accounted for the process.