Brite Toothbrushes has gathered the following information to complete its Production Report for the month of April. Assume all materials are added at the beginning of the process, Required: Using the provided information, complete the report. (Round cost per Equivalent Units to 2 decimal places.) Brite Toothbrushes Process Costing Production Report (Welghted Average Method) Assembly Department For the Month Ended April 30, XXXX UNITS Physical Units Units to be accounted for Beginning work in process 50% complete as to conversion 9,000 Started into production 61,500 Total units 70,500 Equivalent Units Direct Conversion Materials Cost Units accounted for Completed and transferred out Ending work in process 30% complete as to conversion Total units 58,000 12,500 70,500 58,000 12,500 58,000 3.750 61,750 70,500 COSTS Cost of beginning work in process Current period costs Direct Conversion Materials Cost $ 49,000 $ 14,000 $ Total Cost 83,000 Units accounted for Completed and transferred out Ending work in process 30% complete as to conversion Total units 58,000 58,000 12,500 70,500 58,000 12,500 70,500 3,750 61,750 COSTS Direct Conversion Materials Cost $ 49,000 $ 14,000 $ Total Cost 63,000 Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit 987,000 $ 741,000 $ 1728,000 Direct Materials Conversion Cost Total Cost Costs to be accounted for Beginning work in process Current period costs Total costs Costs accounted for Completed and transferred out Ending work in process Total costs