Sweet Corporation is in the dairy business. Products go through two production departments (A first, then B). Data from those departments for October 2022 are presented below. Department A Department B Beginning Beginning work in process work in process inventory inventory Number of units 1,000 200 % complete for materials 100 complete for transferred-in 100 % % complete for conversion 60 % % Total materials cost $24,000 0 Total conversion cost $30,000 $40,000 Total transferred-in costs $15,000 Ending Ending work in process work in process inventory inventory Number of units 600 300 % complete for materials 100 % % complete for transferred-in 100 % % complete for conversion 30 % 40 % Sweet Corporation started 2,600 units of product during the month in department A. Costs incurred in department A for October 2022 totalled $64,000 for materials and $132,000 for conversion. Additionally, department B incurred conversion costs in October 2022 of $600,000. Department B adds no materials to the product.SWEET CORPORATION (Department B Production Cost Report For the Month Ended October 31, 2022 Equivalent Units of Production Quantities Physical Units Transferred In Conversion Costs Total Units to be accounted for Work in process inventory, beginning 200 Transferred in 3000 Total units to be accounted for 3200 Units accounted for Completed and transferred out Work in process inventory, ending Total units accounted for Costs Unit costs Total costs Equivalent units of production 1 1 Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process, beginning Transferred in Started into production Total costs to be accounted for Costs to be accounted for Completed and transferred out ocess invent Transferred in Conversion costs Total costs accounted for $