Materials are added at the beginning of a production process, and ending work in process inventory is 30% complete with respect to conversion costs. Use the information provided to complete a production cost report using the weighted-average method.

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Costs to Account For Beginning inventory: materials Beginning inventory: conversion Direct material Direct labor Applied overhead Total costs to account for $ 10,000 19,000 50,000 75,000 37,248 $191,248 Units to Account For Beginning work in process Units started into production Transferred out 5,000 20,000 19,000