Callisto Company manufactures chemical additives for industrial applications. As the new cost accountant for Callisto, you have been assigned the task of completing the production cost report for the most recent period. Callisto uses the weighted average cost method of process costing. The following information pertains to the most recent period: Beginning WIP inventory Units started into production this period Units completed and transferred out Ending WIP inventory Costs in beginning inventory Current-period costs 15,300 units (80% complete as to materials; 75% complete as to conversion costs) 28,000 units 33,300 units 10,000 units (65% complete as to materials; 55% complete as to conversion costs) $ 130,000 materials; $160,000 conversion costs $ 253,000 materials; $435,000 conversion costs Answer is complete and correct. Materials Conversion Whole Unit Cost per equivalent unit $ 9.623 $ 15.335 $ 24.958 Note: There is difference of "$6 in both the values due to rounding and we feel a note which reads: "Due to rounding, your "Cost accounted for" may not be equal to "Cost to account for"". > Answer is complete but not entirely correct. Cost Reconciliation Cost accounted for as follows: Transferred to next department: Work in process, ending Materials Conversion Total Total cost Total Equivalent Units (EU) Cost Materials Conversion $ 844,263 384,581 509,755 62,550 84,343 62,550 x 84,343 146,893 $ 991,156 447,131 594,098