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 16,400 units (75% complete as to materials; 75% complete as to conversion costs) Units started into production this period 29,000 units Units completed and transferred out 35,400 units Ending WIP inventory 10,000 units (65% complete as to materials; 55% complete as to conversion costs) Costs in beginning inventory $ 132,000 materials; $164,000 conversion costs Current-period costs $ 254,000 materials; $436,000 conversion costs Required: Prepare a complete production report for the period using the weighted average cost method. (Round "Cost per equivalent unit" to 3 decimal places and the rest to the nearest whole number.) Units to be accounted for: Work in process, beginning Started into production Total units Units accounted for as follows: Units transferred out during the month Work in process, ending Total units and equivalent units of production Note: There is difference of "$14 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 . Cost accounted for as follows: Transferred to next department: Work in process, ending Materials Total Total cost