The HoneyButter Company makes flavored butter in 1 pound containers. At the beginning of March, the firm's Mixing Department already had 10,000 pounds of butter in production. During the month, the firm started 100,000 pounds, and completed 95,000 pounds and transferred them to the Packaging Department. All direct materials are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The Weighted Average method of process costing is used by HoneyButter. Beginning work in process was 25% complete as to conversion costs, while ending work in process was 20% complete as to conversion costs. Other information about costs to date follow:

Beginning inventory: Manufacturing costs added during the March accounting period

Direct materials costs $ 1,800 Direct materials costs $154,400

Conversion costs $ 7,200 Conversion costs $ 90,800

Complete and submit the following table including the T-Accounts.

Flow of production	Physical Units	Direct Materials	Conversion
WIP, beginning
Started during period
To account for
Units completed & Transferred
WIP, ending
Accounted for

Costs	Totals	Direct Materials	Conversion
WIP, beginning
Costs added during period
Total costs to account for
Divided by equivalent units Equivalent unit costs
Assignment of costs
Completed units (completed and transferred)
WIP, ending
Costs accounted for