Rowen, Inc. adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, Work in Process Inventory was 50% complete. At the end of the period, Work in Process Inventory was 60% complete. Rowen, Inc. started the following production report: Required: Fill in the missing amounts. (Round your "Cost per Equivalent Unit" answers to 2 decimal places.) ROWEN, INC. Process Costing Production Report (Weighted Average Method) Step 1: Physical Units UNITS Units to be Accounted for: Beginning Work in Process Started into Production 12,000 Total Units Step 2 Equivalent Units Materials Conversion Units Accounted for as Follows: 15,000 Completed and Transferred Ending Work in Process Total Units 18,000 COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost Cost of Beginning Inventory $ 54,000 $ 42,000 $ 96,000 Current Period Costs 122,500 210,000 322,500 Total Cost of Units in Process 166,500 $ 252,000 $ 418,500 Equivalent Units Cost per Equivalent Unit Step 4: Reconcile Work in Process Cost to be Accounted for: Materials Conversion Total Cost Beginning Work in Process $ 42,000 54,000 $ 112,500 Current Period Costs 210,000 252,000 $ 322,500 418,500 Total Costs $ 166,500 $ Cost Accounted for as Follows: Units Completed and Transferred Ending Inventory $ 166,500 $ 252,000 $ 418,500