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: (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 unit amounts to the nearest cent. Abbreviation used: EUP = equivalent units of production.) Data Table Ending work-in-process 26,000 26,000 22,800 25,600 Total units accounted for Transferred Direct Conversion Total COSTS In Materials Costs Costs 8,000 units Costs to account for: 18,000 units 22,000 units Beginning work-in-process 16,600 $ 900 $ 1,900 $ 19,400 Costs added during the period 43,200 12,780 26,260 82,240 4,000 units UNITS Beginning Work-in-Process Inventory (20% complete for direct materials; 70% complete for conversion costs) Transferred in from Mixing Department during September Completed and transferred out to Finished Goods Inventory during September Ending Work-in-Process Inventory (20% complete for direct materials; 90% complete for conversion costs) COSTS Work-in-Process Inventory, August 31 (transferred in costs, $16,600; direct material costs, $900; conversion costs, $1,900) Transferred in from Mixing Department during September Direct materials added during September Conversion costs added during September Total costs to account for $ 59,800 $ 13,680 $ 28,160 $ 101,640 Divided by: Total EUP 26,000 22,800 25,600 $ 2.30 $ 0.60 $ 19,400 1.10 Cost per equivalent unit 43,200 Costs accounted for: 12,780 26,260 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: (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 unit amounts to the nearest cent. Abbreviation used: EUP = equivalent units of production.) Data Table Ending work-in-process 26,000 26,000 22,800 25,600 Total units accounted for Transferred Direct Conversion Total COSTS In Materials Costs Costs 8,000 units Costs to account for: 18,000 units 22,000 units Beginning work-in-process 16,600 $ 900 $ 1,900 $ 19,400 Costs added during the period 43,200 12,780 26,260 82,240 4,000 units UNITS Beginning Work-in-Process Inventory (20% complete for direct materials; 70% complete for conversion costs) Transferred in from Mixing Department during September Completed and transferred out to Finished Goods Inventory during September Ending Work-in-Process Inventory (20% complete for direct materials; 90% complete for conversion costs) COSTS Work-in-Process Inventory, August 31 (transferred in costs, $16,600; direct material costs, $900; conversion costs, $1,900) Transferred in from Mixing Department during September Direct materials added during September Conversion costs added during September Total costs to account for $ 59,800 $ 13,680 $ 28,160 $ 101,640 Divided by: Total EUP 26,000 22,800 25,600 $ 2.30 $ 0.60 $ 19,400 1.10 Cost per equivalent unit 43,200 Costs accounted for: 12,780 26,260 Total costs accounted for