Complete a production cost report for the Malting Department for the month of August 2024 to determine the cost of the units completed and transferred out, and the cost of the ending Work-in-Process Inventory. Assume Salish Craft Beers uses the weighted-average method.

Salish Craft Beers provides the following information for the Malting Department for the month of August 2024:
											Units	Costs
		Beginning Work-in-Process Inventory	-	-
		Started in Production in August	26,000	54,000	*
		Total to Account For	26,000	54,000
		Completed and Transferred to Packaging Department during August	21,000	?
		Ending Work-in-Process Inventory, 30% complete for direct materials and 60% complete for conversion costs.	5,000	?
		Total Accounted For	26,000	54,000
		* Includes $18,000 direct materials and $36,000 conversion costs.

SALISH CRAFT BEERS
Production Cost Report - MALTING DEPARTMENT
Month Ended August 31, 2024
		Equivalent Units
UNITS	Physical Units	Direct Materials	Conversion Costs
Units to account for:
Beginning work-in-process	?
Started in Production	?
Total units to account for	?
Units accounted for:
Completed and transferred out	?	?	?
Ending work-in-process	?	?	?
Total units accounted for	?	?	?
COSTS		Direct Materials	Conversion Costs	Total Costs
Costs to account for:
Beginning work-in-process		?	?	?
Costs added during period		?	?	?
Total costs to account for		?	?	?
Divided by: Total EUP		?	?
Cost per equivalent unit		?	?
Costs accounted for:
Completed and transferred out		?	?	?
Ending work-in-process		?	?	?
Total costs accounted for		?	?	?