K/9 Plus Dog Treats has two departments, Mixing and Packaging. The Packaging Department started in December with work in process inventory of 20,000 pounds (a one-pound bag is a unit of production). The units had $12,000 of transferred-in costs but no costs from Packaging. During December, Packaging received 100,000 more pounds from Mixing and additional transferred-in cost of $54,000. Packaging also incurred $17,250 of material cost, $13,800 of labor, and $8,050 of overhead during the month of December. At the end of December, Packaging had work in process inventory of 5,000 pounds. These units were zero percent complete with respect to material, labor, and overhead in Packaging (they had just been received from Mixing and had not been worked on by that department). Prepare a production cost report for Packaging for the month of December. (Round cost per equivalent unit to 2 decimal places, e.g. 15.25 and all other answers to O decimal places, eg. 5,275.) K/9 Plus Dog Treats Production Cost Report Packaging Department December Unit Reconciliation Units in beginning WIP 20,000 Units started 20,000 Units to account for 40,000 Units completed 35,000 Units in ending WIP 5,000 Units accounted for 40,000