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 Total Units 12,000 Step 2 Equivalent Units Materials Conversion + Units Accounted for as follows: Completed and Transferred Ending Work in Process Total Units 15,000 18,000 COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 54.000s 43 Anl Cost of Beginning Inventory $ Denn 3 Saved H Total Units Step 2 Equivalent Units Materials Conversion Units Accounted for as follows: Completed and Transferred Ending Work in Process Total Units 15,000 18,000 COSTS $ Cost of Beginning Inventory Current Period Costs Total Cost of Units in Process Equivalent Units Cost per Equivalent Unit Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 54,000 $ 42,000 $ 96,000 122,500 210,000 322,500 166,500 $ 252,000$ 418,500 $ Cost to be Accounted for: Beginning Work in Process Current Period Costs Total Costs $ Step 4: Reconcile Work in Process Materials Conversion Total Cost 54,000 $ 42,000 112,500 210,000 322,500 166,500 $ 252,000 $ 418,500 $ Cost Accounted for as Follows: Units Completed and Transferred Ending Inventory Enging work in POGOS Total Units 18,000 COSTS $ Cost of Beginning Inventory Current Period Costs Total Cost of Units in Process Equivalent Units Cost per Equivalent Unit Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 54,000 $ 42,000 $ 96,000 122,500 210,000 322,500 166,500 $ 252,000 $ 418,500 $ Cost to be Accounted for Beginning Work in Process Current Period Costs Total Costs s Step 4: Reconcile Work in Process Materials Conyersion Total Cost 54,000 $ 42,000 112,500 210,000 32,500 166,500 $ 252,000 $ 418.500 $ Cost Accounted for as follows: Units Completed and Transferred Ending Inventory $ 166,500 $ 252,000 $ 418,500