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 FIFO method of process costing. The following information pertains to the most recent period: Beginning WIP inventory: 16,000 units (75% complete as to materials; 70% complete as to conversion costs) Units started into production for this period: 27,000 units Units completed and transferred out: 33,000 units Ending WIP inventory: 10,000 units (60% complete as to materials; 50% complete as to conversion costs) Costs in beginning inventory: Current period costs: $132,000 materials: $164,000 conversion costs $252,000 materials: $440,000 conversion costs Required: Prepare a complete production report for the period using the FIFO method. (Round the cost per equivalent unit to three decimal places; round the costs in the cost report to the nearest dollar.)