Company uses the weighted-average method in its process costing system. The Mixing Department of Super Soap reported the following information for the month of November:

Beginning work in process: 30% complete for materials, and 80% complete for conversion.

Ending work in process: 40% complete for materials, and 70% complete for conversion.

Cost Summary	Materials	Conversion
Work in process, November 1	$ 84,500	$ 28,600
Added during November	$146,000	$39,400
	Units
Work in process, November 1	30,000
Started in November	608,000
Total	638,000
Work in process November 30	28,000
Completed and transferred out (you calculate this number)

Required

Prepare a Production Cost Report for the companys November production using the weighted-average method. You will need to include the following:

1. Units to account for.
2. The equivalent units of production for materials and conversion.
3. The cost per equivalent unit for materials and conversion. (Round to four decimals. There may be a small final rounding error).
4. The total cost assigned to units transferred out of the Mixing Dept. during November (costs must be in dollars and cents). If you do this on Excel, then be careful when using formulas. Excel carries far more than three digits no matter how many are displayed.
5. The total cost of the work in process inventory on November 30 (costs must be in dollars and cents).
6. A cost reconciliation.

Use a standard format for a production cost report.