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