Able Inc. uses the weighted - average method in its process costing system. The following data concer the operations of the company's first processing department for a recent month: Work in process, beginning 300 Units in process 60% Stage of completion with respect to materials Stage of completion with respect to conversion Costs in the beginning inventory: Materials cost $342 Conversion cost $2, 394 Units started into production during the month 21,000 Units completed and transferred out 20, 700 Costs added to production during the month Materials cost $44.136 Conversion cost $546, 750 Work in process, ending Units in process 600 Stage of completion with respect to materials 80% Stage of completion with respect to conversion 30% Required: using the weighted-average method. Prepare a production report for the department