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.

1(Click

the icon to view the production report.)

Begin with the equivalent units of production for direct materials and for conversion costs.

Bryan Company
Production Cost Report - Finishing Department
Month Ended September 30, 2024
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units to account for:
Beginning work-in-process	600
Started in production	1,500
Total units to account for	2,100
Units accounted for:
Completed and transferred out
Ending work-in-process	600
Total units accounted for			1,860

Complete the production cost report that you began in the step above by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Enter the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.)

Bryan Company

Production Cost Report - Finishing Department

Month Ended September 30, 2024

	Direct	Conversion	Total
COSTS	Materials	Costs	Costs
Costs to account for:
Beginning work-in-process	$1,300		$2,280
Costs added during period	13,190	8,599
Total costs to account for		9,579	24,069
Divided by: Total EUP
Cost per equivalent unit

Costs accounted for:
Completed and transferred out
Ending work-in-process
Total costs accounted for			$24,069

1: Data Table

Bryan Company
Production Cost Report - Finishing Department
Month Ended September 30, 2024
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units to account for:
Beginning work-in-process	600
Started in production	1,500
Total units to account for	(a)
Units accounted for:
Completed and transferred out	(b)	(d)	(g)
Ending work-in-process	600	(e)	(h)
Total units accounted for	(c)	(f)	(i)

	Direct	Conversion	Total
COSTS	Materials	Costs	Costs
Costs to account for:
Beginning work-in-process	$1,300	(j)	$2,280
Costs added during period	13,190	8,599	(k)
Total costs to account for	(l)	9,579	24,069
Divided by: Total EUP	(m)	(n)
Cost per equivalent unit	(o)	(p)

Costs accounted for:
Completed and transferred out	(q)	(r)	(s)
Ending work-in-process	(t)	(u)	(v)
Total costs accounted for	(w)	(x)	$24,069