Here is the Question:

Crane Dog Products manufactures toys for dogs and cats . The most popular toy is a ball containing a smaller ball that dispenses tiny treats . To get the treats , dogs must roll the balls around until the treats fall out . These balls are mass - produced from plastic . Direct materials are introduced at the beginning of the process , and conversion costs are incurred evenly throughout the manufacturing process . Once each unit is completed , it is transferred to finished goods . Data for the month of March are as follows : Beginning WIP ( 30%/ complete ) : Direct material $24, 000 Conversion costs 2, 800 Total $ 25, 800 Units started during March 85 , 300 units Units completed and transferred out during March 92, 900 units Ending WIP inventory ( 50% complete ) 12, 900 units Direct material cost added during March $231 , 000 Conversion costs added during March $ 57, 500 Prepare a process cost report using the weighted average method . ( Round per unit answers to $ decimal places , e . g. 15. 2525 and other answers to O decimal places , e . g . 125.)Cost Summary* Beginning WIP Current Cost Total Cost # 4 4: Physical Equivalent Units Equivalent Units Unit Summary Units Direct Material Conversion Cost Equivalent Unit cost Direct materials \\4 Conversion costs Cost per equivalent unit $ Cost assignment Units Costs Units completed Ending WIP : Direct materials Conversion costs Total ending WIP cost Total units and costs accounted for # \\