Complete the missing amounts in the following production report. Materials are added at the beginning of the process; conversion costs are incurred evenly; the ending inventory is 60% complete. The company uses the weighted-average method.

Begin with the equivalent units of production for direct materials and for conversion costs.

UNITS Units to account for: Beginning work-in-process Started in production Total units to account for Units accounted for: Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 Equivalent Units Direct Conversion Materials Costs Completed and transferred out Ending work-in-process Total units accounted for Physical Units 100 1,800 1.0 100 UNITS Units to account for: Beginning work-in-process Started in production Total units to account for Units accounted for: Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 Completed and transferred out Ending work-in-process Total units accounted for COSTS Costs to account for: Beginning work-in-process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for Physical Units 100 1,800 (a) (b) 100 (c) Equivalent Units Direct Materials $ (d) (e) (f) Direct Materials 800 12,500 (1) (m) (0) (9) (t) (w) Conversion Costs (g) (h) (1) Conversion Costs (1) S 4,966 5,766 (n) (P) (r) (u) (x) S Total Costs 1,600 (k) 19,066 (s) (v) 19,066