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: SWIFTY COMPANY-Perth Division Assimilation Department Production Cost Report For the Month Ended September 30, 2022 Equivalent Units QUANTITIES Physical Units Materials Conversion Costs Units to be accounted for Work in process inventory, 9/1 366 Started into production 1,342 Total units to be accounted for 1,708 Units accounted for Completed and transferred out 1,098 1,098 1,098 Work in process inventory, 9/30 610 610 enter a number of units 610 Total units accounted for 1,708 1,708 enter a total number of units 1708 COSTS Materials Conversion Costs Total Unit costs Costs in September $1,024,800 $enter a dollar amount $1,346,880 Equivalent units of production enter a number of units enter a number of units Unit costs $enter a dollar amount $220 $enter a dollar amount Costs to be accounted for Work in process inventory, 9/1 $296,948 Started into production enter a dollar amount Total costs to be accounted for $enter a total amount Cost Reconciliation Schedule Costs accounted for Completed and transferred out $enter a dollar amount Work in process inventory, 9/30 Materials $enter a dollar amount Conversion costs 80,520 enter a subtotal of the two previous amounts Total costs accounted for