I need help with the last question and the whole unit

Callisto Company manufactures chemical additives for industrial applications. As the new cost accountant for Callisto, you have been assigned the task of completing the production cost report for the most recent period. Callisto uses the weighted average cost method of process costing. The following information pertains to the most recent period: Beginning WIP inventory 16, 400 units (75% complete as to materials; 75% complete as to conversion costs) Units started into production this period 29,000 units Units completed and transferred out 35, 400 units Ending WIP inventory 10, 000 units (65% complete as to materials; 55% complete as to conversion costs) Costs in beginning inventory $ 132, 000 materials; $164, 000 conversion costs Current-period costs $ 254, 000 materials; $436, 000 conversion costs Required: Prepare a complete production report for the period using the weighted average cost method. (Round "Cost per equivalent unit" to 3 decimal places and the rest to the nearest whole number.) Answer is complete and correct. Quantity Schedule Units to be accounted for Work in process, beginning 16,400 Started into production 29,000 Total units 45,400 Answer is complete and correct. Quantity Equivalent Units (EU) Schedule Materials Conversion Units accounted for as follows: Units transferred out during the month 35,400 35,400 35,400 Work in process, ending 10,000 6,500 5.500 Total units and equivalent units of production 45,400 41,900 40,900 & Answer is complete but not entirely correct. Materials Conversion Whole Unit Cost per equivalent unit 9.438 $ 14 670 $ 24 108 X Note: There is difference of "$14 in both the values due to rounding and we feel a note which reads. "Due to rounding, your "Cost accounted for" may not be equal to "Cost to account for". * Answer is not complete. Cost Reconciliation Total Equivalent Units (EU) Cost Materials Conversion Cost accounted for as follows Transferred to next department Work in process, ending Materials Conversion Total Total cost