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A company uses a weighted-average process costing system to account for its production. The beginning inventory consisted of 5,000 units (100% complete as to materials and 55% complete as to conversion), with costs of $124,800 for materials and $104,500 for conversion. 58,000 units were started into production during the month with material costs of $1,537,500 and $2,126,575 of conversion costs. The ending inventory of 6,000 units was 100% complete with respect to materials and 40% complete with respect to conversion. Attach a fully completed process cost production report, using the template provided. Checkpoints: The cost per EU for materials is $26.385 and the cost per EU for conversion is $37.56. There will be a slight rounding difference in the Total Costs Accounted For of less than $75. Process Cost Production Report Weighted Average Method Physical units 6 9 10 PHYSICAL FLOW OF UNITS: Beginning WIP units started TOTAL UNITS TO ACCOUNT FOR Units Finished 12 Ending WIP: 3 14 TOTAL UNITS ACCOUNTED FOR Total Equivalent units 19 DETERMINE TOTAL COSTS: Beginning WIP Curent Costs 22 TOTAL COSTS TO ACCOUNT FOR Cp$oer EU COSTS ASSIGNED: 5,000 58,000 Percentage Completion 100% Materials s units @ S units @ S units @ S E uivalent Units Materials Conversion Conversion Tota I 30 1 31 Completed and Transferred Out Ending Inventorv Tota I Finished Goods Ending VMP: Materials Conversion TOTAL COSTS ACCOUNTED FOR