Bagger, Incorporated uses a process costing system. The following operating and cost data occurred during October: Conversion Percent Direct Materials Units Percent Complete Beginning work in process inventory 30,000 100% Complete 50% Units started this period 40,000 Completed and transferred out 50,000 Ending work in process inventory 20,000 100% 30% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 60,000 22,500 $ 82,500 $ 110,100 86,700 $ 196,800 Prepare the October production costs report assuming the weighted-average method of inventory costing.