Clayton Paints completed the following production report for the Mixing Department for the month September 2018: (Click the icon to view the production report.) During September, Clayton Paints reports the following in its Finishing Department E(Click the icon to view the information.) Complete a production cost report to assign the Finishing Department's September total costs to units completed and to units in process at the end of the month. Assume Clayton Paints uses the weighted-average method. (Round all cost per unit amounts to the nearest cent. Abbreviation used: EUP equivalent units of production.) Clayton Paints Production Cost Report - Finishing Department Month Ended September 30, 2018 Equivalent Units Transferred Physical Direct Conversion Units In Materials Costs UNITS Units to account for Data Table iReference Clayton Paints UNITS Production Cost Report-Mixing Department Beginning Work-in-Process Inventory (20% complete for direct materials; 70% complete 6,000 units for conversion costs) Month Ended September 30, 2018 Transferred in from Mixing Department during September 18,000 units Physical 19,000 units Direct Conversion Completed and transferred out to Finished Goods Inventory during September Units Materials Costs Ending Work-in-Process Inventory (20% complete for direct materials; 60% complete for 5,000 units UNITS Units to account for conversion costs) Beginning work-in-process COSTS 0 Work-in-Process Inventory, August 31 (transferred in costs, $39,000; direct material costs, 28,000 $ 42,200 Started in production $1,800; conversion costs, $1,400) 28,000 Total units to account for Transferred in from Mixing Department during September 30,600 Direct materials added during September 2,200 Units accounted for UNITS Units accounted for: Beginning Work-in-Process Inventory (20% complete for direct materials; 70% complete 6,000 units 18,000 18,000 18,000 Completed and transferred out for conversion costs) 10,000 2,500 6,000 Ending work-in-process Transferred in from Mixing Department during September 18,000 units 28,000 20,500 24,000 Total units accounted for Completed and transferred out to Finished Goods Inventory during September 19,000 units Total Direct Conversion Ending Work-in-Process Inventory (20% complete for direct materials; 60 % complete for 5,000 units COSTS Materials Costs Costs conversion costs) Costs to account for COSTS Beginning work-in-process $ 0 $ 0 $ 0 S Work-in-Process Inventory, August 31 (transferred in costs, $39,000; direct material costs, 42,200 $ 14,350 $ 24,000 $ 38,350 Costs added during the period $1,800; conversion costs, S1,400) 24,000 $ Total costs to account for 14,350 $ 38,350 Transferred in from Mixing Department during September 30,600 20,500 24,000 Divided by: Total EUP Direct materials added during September 2,200 1.70 0.70 $ 1.00 $ Conversion costs added during September Cost per equivalent unit 27,200 COSTS Materials Costs Costs Costs to account for 0 $ Beginning work-in-process $ 0 $ 24,000 $ 14,350 $ 38,350 Costs added during the period 38,350 Total costs to account for 14,350 $ 24,000 $ 20,500 24,000 Divided by: Total EUP 0.70 $ 1.00 $ 1.70 Cost per equivalent unit Costs accounted for: Completed and transferred out 12,600 $ 18,000 $ 30,600 7,750 1,750 6,000 Ending work-in-process 24,000 S 14,350 $ 38,350 Total costs accounted for Clayton Paints completed the following production report for the Mixing Department for the month of September 2018: (Click the icon to view the production report.) During September, Clayton Paints reports the following in its Finishing Department EEB (Click the icon to view the information.) Complete a production cost report to assign the Finishing Department's September total costs to units completed and to units in process at the end of the month. Assume Clayton Paints uses the weighted-average method. (Round all cost per unit amounts to the nearest cent. Abbreviation used: EUP equivalent units of production.) Total units to account for Units accounted for: Total units accounted for Transferred Direct Conversion Total Transferred Direct Conversion Total In Materials Costs Costs COSTS Costs to account for Total costs to account for Cost per equivalent unit Costs accounted for Cost per equivalent unit Costs accounted for: Total costs accounted for to Finished Goods Inventory in September The Finishing Department transferred units with a cost of $ The ending balance in Work-in-Process Inventory--Finishing is $