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EFG Corporation's packaging department for the month of December has the following data: Units No. of % Units Completion WIP as of 250 Dec. 1 40% Started 3,500 to Process WIP as of 500 Dec. 31 65% Costs WIP as of Dec. 1 Material 9,000 Conversion Cost 6,750 Costs added to Production: Material 525,600 Conversion Cost 619,800 Required: Prepare the COPR using WAM Method. The company adds 20% of material at the beginning of the process, 30% at 75% of the process and the rest at 100%. Conversion cost is applied evenly. Use 2 decimal places. EFG Corporation Cost of Production Report For the month ended December Department WDM EPM Finished and transferred Units to the next department Total Units transferred WIP, End Total Units as Accounted for Cost Cost Analysis Amount Cost incurred during the month Material Labor Overhead Total cost to be Accounted for Finished and transferred to the next department Amount Total Cost of Transfer Finished and transferred to the next department Amount Total Cost of Transfer WIP Ending Cost from previous department Cost this month Total Cost as Accounted for