At September 30,30,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows: Required: a. Prepare a production cost report for September using the weighted-average method. Note: Round "Cost per equivalent unit" to 2 decimal places. Round your final answers to nearest whole number. MERCIER MANUFACTURING Fabricating Department Production Cost Report-Weighted-Average \begin{tabular}{|c|c|c|c|c|c|c|} \hline & Physical Units & Total Costs & \begin{tabular}{l} Prior \\ Department \\ Costs \end{tabular} & Materials & Labor & \begin{tabular}{c} Manufacturing \\ Overhead \end{tabular} \\ \hline \multicolumn{7}{|l|}{ Flow of Production Units } \\ \hline \multicolumn{7}{|l|}{ Units to be accounted for: } \\ \hline \multicolumn{7}{|l|}{ Beginning WiP inventory } \\ \hline \multicolumn{7}{|l|}{ Units started this penod } \\ \hline Total units to be accounted for & 0 & & & & & \\ \hline \multicolumn{7}{|l|}{ Units accounted for } \\ \hline \multicolumn{7}{|c|}{ Units completed and transferred out } \\ \hline \multicolumn{7}{|l|}{ From beginning inventory } \\ \hline \multicolumn{7}{|c|}{ Started and completed currently } \\ \hline \multicolumn{7}{|l|}{ Total transferred out } \\ \hline \multicolumn{7}{|l|}{ Units in ending WIP inventory } \\ \hline Total units accounted for & 0 & & 0 & 0 & 0 & \\ \hline \multicolumn{7}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{7}{|l|}{ Costs in beginning WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Current period costs } \\ \hline Total costs to be accounted for & & s & $ & 0 & 0 & 0 \\ \hline \multicolumn{7}{|l|}{ Cost per equivalent unit. } \\ \hline \multicolumn{7}{|l|}{ Pror department costs } \\ \hline Matenais & & & & & & \\ \hline \end{tabular} Mercier Manufacturing produces a plastic part in three sequential departments: Extruding, Fabricating. and Packaging. Mercier uses the weighted-average process costing method to account for costs of production in all three departments. The following information was obtained for the Fabricating Department for the month of September. Work in process on September 1 had 15,000 units made up of the following: Duting September, 75,000 units were transferred in from the Extruding Department at a cost of $556.250. The Fabricating Department added the following costs: Fabricating finished 60,000 units and transferred them to the Packaging Department. \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{7}{|l|}{ Costs in beginning WIP inventory } \\ \hline \multicolumn{7}{|l|}{ Current peniod costs } \\ \hline Total costs to be accounted for & $ & 0 & $ & $ & \begin{tabular}{ll} $ & 0 \\ \end{tabular} & $ \\ \hline \multicolumn{7}{|l|}{ Cost per equivalent unit } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Matenals } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline \multicolumn{7}{|l|}{ Costs accounted for } \\ \hline \multicolumn{7}{|l|}{ Costs assigned to units transferred out. } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturing overhead } \\ \hline Total costs of units transferred out & s & 0 & & & & \\ \hline \multicolumn{7}{|l|}{ Costs assigned to ending WiP inventory } \\ \hline \multicolumn{7}{|l|}{ Pror department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manufacturng overhead } \\ \hline Total ending WiP inventory & s & 0 & & & & \\ \hline Total costs accounted for & s & 0 & 0 & 0 & 0 & $ \\ \hline \end{tabular}