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