Weston Company makes a single product in one production department. It had 3,500 units in beginning Work in Process (WIP) inventory in November, 85% complete with respect to materials and 50% complete with respect to conversion costs. Associated with these units were $17.200 in direct materials costs and 535,000 in conversion costs. During the period Weston incurred $79,800 in direct materials costs and $151,800 in conversion costs and started 40.000 units. Westo completed 45,500 units. Ending WIP inventory consisted of 3,000 units which were 75% complete with respect to materials and 40% complete with respect to conversion costs. a. Prepare a production cost report in the form of the table below. Please ignore the reference to Exercise 3-13.) b. Prepare the journal entry to record the completed units Exercise 3-13 2 Unit Reconciliation: Units in beginning WIP Units started in November Units to account for 5 8 Units completed Unitsin ending WIP Units accounted for Cost per Equivalent Unit Calculation: 1 Material Conversion Total Cost Beginning WIP Cost incurred during November Total $ $ $ $ S $ $ s S Units Units completed Equivalent units in ending WIP Cost per equivalent unit $ $ $ $ Cost Reconciliation: Total cost to account for Cost of completed units Costof ending WIP: Material Conversion Total cost accounted for $ S $ $