Ayayal is a toy maker that produces Flying Flingbats, a soft foam rubber weapon. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. Conversion was 70% complete for the 8,500 units in WIP on December 1 and 50% complete for the 6,500 units in WIP on December 31. During the month, 13,100 Flingbats were completed and transferred out as finished goods. Following is a summary of the costs for the period: Direct Conversion Materials Costs Work in process, December 1 $20,400 $ 6,900 Costs added in December 36,440 22,530 Prepare a process cost report under the weighted average method. (Round cost per equivalent calculations unit to 2 decimal places, e.g. 15.25, Round all entries to whole amounts, e.g. 5,275.) Total units completed and transferred out Ending WIP: Direct materials Conversion costs Total ending WIP cost Total Accounted For Units Costs