MacBoone Company's Work in Process Inventory account had a $ 74 comma 000 beginning balance on January 1 ($ 43 comma 000 of this related to direct materials used during December, while $ 31 comma 000 related to conversion costs incurred during December). During January, the following costs were incurred in the department: LOADING...(Click the icon to view the data from January.) Summarize the department's "Total costs to account for." Prepare a schedule that summarizes the department's total costs to account for by direct materials and conversion costs.