Sarasota is a toy maker that produces Flying Flingbats, a soft foam rubber weapon. All direct materials are added at the beginning of production, and conversion costs are incurred evenly throughout production. Conversion was 80% complete for the 8,800 units in WIP on December 1 and 50% complete for the 6,100 units in WIP on December 31. During the month, 12.900 Flingbats were completed and transferred out as finished goods. Following is a summary of the costs for the period Direct Conversion Materials Costs Work in process, December 1 $ 17,600 $ 6,800 Costs added in December 31.800 25.100 Prepare a process cost report under the weighted average method. (Round cost per equivalent calculations unit to 2 decimal places 15.25. Round all entries to whole amounts, eg 5.275) Prepare a process cost report under the weighted average method. (Round cost per equivalent calculations unit to 2 decimal places, es 15.25. Round all entries to whole amounts, es 5,275) Units Costs Total units completed and transferred out Ending WIP: Direct materials Conversion costs Total ending WIP cost Total Accounted For