Production Report, Weighted Average Manzer Inc. manufactures bicycle frames in two departments: cutting and welding. Manzer uses the weighted average method. Manufacturing costs are added uniformly throughout the process. The following are cost and production data for the cutting department for October: Production: Units in process, October 1, 40% complete 5,200 Units completed and transferred out 35,360 Units in process, October 31, 60% complete 10,400 Costs: WIP, October 1 $ 41,600 Costs added during October 790,400 Required: Prepare a production report for the cutting department. Round cost per equivalent unit to the nearest cent. Use this rounded amount for further calculations. If an amount box does not require an entry, leave it blank or enter "0".

Manzer Inc.

Cutting Department Production Report

For the Month of October (Weighted Average Method)

Physical flow:	Number of Units
Units in beginning WIP	fill in the blank 1
Units started	fill in the blank 2
Total units to account for	fill in the blank 3

Equivalent units:
Units completed	fill in the blank 4
Units in ending WIP	fill in the blank 5
Total units accounted for:	fill in the blank 6
Equivalent units:
Units completed	fill in the blank 7
Units in ending WIP	fill in the blank 8
Total equivalent units	fill in the blank 9

Costs to account for:
Beginning WIP	$fill in the blank 10
Incurred during October	fill in the blank 11
Total costs to account for	$fill in the blank 12
Cost per equivalent unit	$fill in the blank 13
Costs accounted for:
	Transferred Out	Ending Work in Process	Total
Goods transferred out	$fill in the blank 14	$fill in the blank 15	$fill in the blank 16
Goods in ending WIP	fill in the blank 17	fill in the blank 18	fill in the blank 19
Total costs accounted for	$fill in the blank 20	$fill in the blank 21	$fill in the blank 22