Complete the missing amounts in the following production report. Materials are added at the beginning of the process conversion costs are incurred evenly, the ending inventory is 60% complete. The company uses the weighted-average method (Click the icon to view the production report.) Begin with the equivalent units of production for direct materials and for conversion costs Clarence Company Production Cost Report Finishing Department Month Ended September 30, 2018 Equivalent Units Physical Units Direct Conversion UNITS Materials Costs Units to account for Beginning work-in-process Started in production 100 1,800 Total units to account for Units accounted for Completed and transferred out 100 Ending work-in-process Total units accounted for Clarence Company Production Cost Report Finishing Department Month Ended September 30, 2018 Equivalent Units Direct UNITS Units Materials Costs Units to account for: 100 1,800 Started in production Total units to account for Units accounted for: Completed and transferred out 100 Ending work-in-process Total units accounted for Direct Total COSTS Costs Costs to account for G) S 4,966 Beginning work-in-process 800 1,600 12,500 Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: 5,766 19,066 Completed and transferred out Ending work-in-process (x) $ 19,066 Total costs accounted for