Process costing system: Use weighted average method to prepare cost of production report for April (must show calculations or no credit; round off unit costs to 3 decimal places) April 1 beginning inventory/WIP During April units started: April 30, ending inventory/WIP Completion rates: April 1 direct materials: 75%; April 30 direct materials: 30%; Work-in-Process account cost information: Beginning inventory-direct materials Beginning inventory-conversion costs April direct materials used April conversion costs ACCOUNT BALANCE (total) COST OF PRODUCTION REPORT: 800 units 10,000 units 1,800 units conversion costs: 40% conversion costs: 20% $ 22,000 35,000 50,000 93,000 $200,000