Anchor Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in process, beginning:
Units in process.........................................10,000

Costs in the beginning inventory:
Materials cost............................................100,000
Conversion cost..........................................36,000

Units started into production during the month......28,000
Units coompleted and transferred out...................24,000

Costs added to production during the month:
Materials cost.................................................210,000
Conversion cost..............................................200,800

Work in process, ending:
Units in process.............................................14,000
%of completion with respect to materials..........50%
% of completion with respect to conversion........40%

Required:
prepare a process costing departmental production report(calculation of equivalent units, cost per equivalent unit, and cost reconciliation) for the department using the weighted-average method.