Help S. Rowen, Inc. adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, Work in Process Inventory was 50% complete. At the end of the period, Work in Process Inventory was 60% complete. Rowen, Inc. started the following production report Required: Fill in the missing amounts. (Round your "Cost per Equivalent Unit" answers to 2 decimal places.) ROWEN, INC Process Costing Production Report (Weighted Average Method) UNITS Step 1: Units to be Accounted for Physical Units Beginning Work In Process Started into Production 12,000 Total Units Step 2 Equivalent Units Units Accounted for as follows: Materials Conversion Completed and Transferred 15,000 Ending Work in Process Total Units 18,000 COSTS Cost of Beginning Inventory Deindre Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 54.000 5 42,000 $ 96.000 12 EN nan S 15,000 Completed and Transferred Ending Work in Process Total Units 18,000 COSTS Cost of Beginning Inventory Current Period Costs Total Cost of Units in Process Equivalent Units Cost per Equivalent Unit Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 54,000 $ 42,000 $ 96,000 122.500 210,000 322,500 166,500 $ 252,000 $ 418,500 S Cost to be Accounted for Beginning Work in Process Current Period Costs Total Costs S Step 4: Reconcile Work in Process Materials Conversion Total Cost 54,000 $ 42.000 112.500 210.000 322,500 166 500S 252.000 $ 418.500 S Cost Accounted for as Follows: Units Completed and Transferred Ending Inventory 5 166,500 $ 252.000 S 418.500