$3\mathrm{.}2$ A company that uses a process costing system has the following data for one of their departments for the month of January $2025$:

a$.$ The company has no beginning WIP inventory.

b$.8000$ units are transferred to the department and started during the month. Of the $8000$ units:

$5000$ units are completed and transferred out to the next department. $100\%$ complete in regards to material and conversion.

$-6-$

INC$2601$

The remaining units are $100\%$ complete in regards to material and $80\%$ complete in regards to conversion.

c$.$ Costs incurred during the month are R$140000,$ R$80000$ in direct material cost and R$60000$ in conversion cost.

$3\mathrm{.}2\mathrm{.}1$ Complete the following table to develop a production cost report for the department.

$(10)$

$\backslash$table$[[$Units to account for,Units,,$],[$Beginning WIP,?,,$],[$Units started into production,?,,$],[$Total units to account for,?,,$],[$Work in process completion,,,$],[$Units accounted for,Material units,Conversion units,Total$],[$Completed and transferred out.,?,?,?$],[$Ending WIP,?,?,?$],[$Total units to account for,?,?,?$],[,$Material,Conversion,$],[$Costs to account for,,,$]]$