Salish Craft Beers provides the following information for the Malting Department for the month of August 2018:

Complete a production cost report for the Malting Department for the month of August 2018 to determine the cost of the units completed and transferred out, and the cost of the ending Work-in-Process Inventory. Assume Salish Craft Beers uses the weighted-average method.

Units Costs Beginning Work-in-Process Invento Started in Production in August Total to Account For Completed and Transferred to Packaging Department during August 26,000 54,000 26,000 54,000 21,000 ? for conversion costs. Total Accounted For 5,000 26,000 54,000 *Includes $18,000 direct materials and $36,000 conversion costs