Reutter, Inc. makes a single product and uses the FIFO method of process costing. The company's product goes through two processing departments - Etching and Wiring - which completes the process. This problem focuses on the Writing department which received the 'etched' products and then completes them by adding appropriate writing. In Wiring, the direct materials are placed into production when the process is 35% complete. Conversion costs are incurred evenly throughout the process. The relevant information for April is below: Beginning work in process inventory Units started in April Ending work in process inventory 10,000 items, 30% complete as to conversion 170,000 units 20,000 items, 40% complete as to conversion Transferred-In Cost of beginning work in process $ 7,000 Current costs in April $187,000 Materials SO $153,000 Conversion $ 4,900 $244,200 Flow of production WIP, beginning Transferred in To account for Units completed & Transf Beg WIP Started & Completed WIP, ending Accounted for Costs WIP, beginning Costs added during period Total costs to account for Divided by equivalent units Physical Units Transferred-In Direct Materials Conversion Totals Transferred-In Direct Materials Conversion REQUIRED: Complete and submit the following table including the T-Accounts. | Assignment of costs Completed units (completed and transferred) Beg WIP Costs Finish up Beg WIP units Started & Completed WIP, ending Costs accounted for Complete the T-Accts below. Enter the Beginning and Current costs (you don't need to include the credits). Then include the entry (debit and credit) for the costs for Completed & Transferred. Balance the WIP Inventory account by entering the End WIP. WIP Inventory Beg TI DM CC Fin. Goods Inventory I