Swifty CompanyPerth Division is a new state of the art production facility that manufactures landing gears for airplanes. The September 30 ending work in process inventory is comprised of labor and overhead and is approximately 60% complete as to conversion costs. All materials are assumed to be 100% complete. Total materials costs during the period totaled $1,024,800. As the new plant accountant, you are asked to complete the production cost report which appears as follows: