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.)

For the Month Ended April 30, XXXX UNITS Physical Units Units to be accounted for: 3,000 Beginning work in process 50% complete as to conversion Started into production 55,500 Total units 58,500 Equivalent Units Direct Conversion Materials Cost Units accounted for: 46,000 46,000 46,000 Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Direct Materials $ 43,000 Conversion Cost Total Cost 51,00 $ 8,000 $ Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit $ $ 298,500 $ 1,293,00 994,500 58,500 $ 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