1 05127 BOOK Required: Trout, Incorporated, adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, Work In Process Inventory was 40% complete. At the end of the period. Work in Process Inventory was 70% complete. Trout, Incorporated, started the following production report: Complete the production report by filling in the missing amounts Note: Round your "Cost per Equivalent Unit" answers to 2 decimal places.) UNITS TROUT, INCORPORATED Process Costing Production Report (Weighted Average Method) Units to be accounted for Beginning Work in Process Step 1: Physical Units 3,050 Started into Production Total units 7.800 Step 2 Equivalent Units Direct Units accounted for Conversion Materials Cost Completed and transferred 4,400 4,400 Ending Work in Process 3,400 3400 Total units 7.800 7.800 6.780 COSTS Beginning inventory Step 3: Cost per Equivalent Unit Direct Conversion Total Cost Materials Cost $ 18,600 $ 12,300 $ 30,900) 199,800 211.440 411,240 $442,140) Current period costs Total manufacturing costs S 218,400 $ 223,740 n00