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Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred-in costs are considered materials costs. The following information is available for the Wrapping department for the month of October: Physical Units 289,500 Beginning work in process (100% complete for materials, 80% complete for conversion) Decks transferred in Decks completed and transferred to Finished Goods Inventory Ending Work in Process (100% complete for materials, 45% complete for conversion 3,350,000 3,295,000 Costs: Beginning work in process: Direct materials Conversion cost Costs transferred in October costs: Direct materials Conversion costs $ 226,000 $ 23,600 $2,041,585 $ 25,300 $1,632,412 Required: 1. Reconcile the total Cost to Account for the process. 2. Prepare a statement of total cost accounted for the process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Reconcile the total cost to account for the process. Cost to Account for: Direct Materials Conversion Total Cost Prior Period Costs Current Period Costs Total Cost to Account For Stem Games manufactures playing cards. It has three departments: Printing, Cutting & Collating, and Wrapping. Transferred-in costs are considered materials costs. The following information is available for the Wrapping department for the month of October: Physical Units 289,500 Beginning work in process (100% complete for materials, 80% complete for conversion) Decks transferred in Decks completed and transferred to Finished Goods Inventory Ending work in Process (100% complete for materials, 45% complete for conversion 3,350,000 3,295,000 Costs: Beginning work in process: Direct materials Conversion cost Costs transferred in October costs: Direct materials Conversion costs $ 226,000 $ 23,600 $2,041,585 $ 25,300 $1,632,412 Required: 1. Reconcile the total Cost to Account for the process. 2. Prepare a statement of total cost accounted for the process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a statement of total cost accounted for the process. Cost to Account for: Direct Materials Con Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for: