PA3-1 Preparing a Process Costing Production Report (Weighted-Average Method) [LO 3-2, 3-3, 3-4] Sandia Corporation manufactures metal toolboxes. It adds all materials at the beginning of the manufacturing process. The company has provided the following information Units Costs 46,000 work in Direct materials Conversion cost S32,000 96,000 Total cost of beginning work in process Number of units started Number of units completed and transferred to finished goods Ending work in process (50% complete) Current period costs 76,000 2800 77,000 Direct materials Conversion cost 88,000 161,000 Total current period costs $ 249,000