Requlred: Fill in the missing amounts. (Round your "Cost per Equlvalent Unit" answers to 2 decimal places.) TROUT, INC. Process Costing Production Report (Weighted Average Method) Step 1: Physical UNITS Units to be Accounted for: Units Beginning Work in Process 3,150 Started into Production Total Units 7,100 Step 2 Equivalent Units Units Accounted for as Follows: Materials Conversion Completed and Transferred 3,200 3,200 Ending Work in Process 3,900 3,900 Total Units 7,100 7,100 5,930 COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost Cost of Beginning Inventory 19,400 S 12,200 S 31,600 Current Period Costs 158, 100 177,560 335,660 Total Cost of Units in Process Equivalent Units S 177,500 S 189,760 S 367,260 7,100 5,930 Cost per Equivalent Unit 32.00 Step 4: Reconcile Work in Process Conversion Total Cost 12,200 S 31,600 Cost to be Accounted for: Materials Beginning Work in Process 19,400 Current Period Costs 158,100 177,560 335,660 Total Costs S 177,500 S 189,760 S 367,260 Cost Accounted for as Follows: Units Completed and Transferred S 102,400 Ending Inventory 87,360 Total Cos S 177,500 S 189,760 S 367,260 Additional Information: Trout adds direct materlals at the beginning of the process, whlle converslon costs are Incurred uniformly throughout the process. At the beginning of the period, Work In Process Inventory was 40% complete. At the end of the perlod, Work In Process Inventory was 70% complete.