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. Note: Round cost per Equivalent Units to 2 decimal places. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Completed and transferred out & 53,000 & & & & & & \\ \hline Ending work in process 30% complete as to conversion & & & & & & & - \\ \hline \multicolumn{8}{|l|}{ Total units } \\ \hline costs & & \multicolumn{2}{|c|}{\begin{tabular}{l} Direct \\ Materials \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Conversion \\ Cost \end{tabular}} & \multicolumn{2}{|r|}{\begin{tabular}{l} Total \\ Cost \end{tabular}} \\ \hline Cost of beginning work in process & & \$ & 46,500 & $ & 11,500 & $ & 58,000 \\ \hline \multicolumn{8}{|l|}{ Current period costs } \\ \hline Total costs & & $ & 982,500 & $ & 567,500 & $ & 1,550,000 \\ \hline \multicolumn{8}{|l|}{ Equivalent units } \\ \hline \multicolumn{8}{|l|}{ Cost per equivalent unit } \\ \hline & & \multicolumn{2}{|c|}{\begin{tabular}{l} Direct \\ Materials \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Conversion \\ Cost \end{tabular}} & \multicolumn{2}{|r|}{\begin{tabular}{l} Total \\ Cost \end{tabular}} \\ \hline \multicolumn{8}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{8}{|l|}{ Beginning work in process } \\ \hline \multicolumn{8}{|l|}{ Current period costs } \\ \hline \multicolumn{8}{|l|}{ Total costs } \\ \hline \multicolumn{8}{|l|}{ Costs accounted for: } \\ \hline \multicolumn{8}{|l|}{ Completed and transferred out } \\ \hline \multicolumn{8}{|l|}{ Ending work in process } \\ \hline Total costs & & & & & & & \\ \hline \end{tabular}