The options for Cost Summary and Unit Summary are conversion costs, units completed, total costs, ending WIP, total units, and direct materials

Exercise 6.41 Carla Dog Products manufactures toys for dogs and cats. The most popular toy is a ball containing a smaller ball that dispenses tiny treats. To get the treats, dogs must roll the balls around until the treats fall out. These balls are mass-produced from plastic. Direct materials are introduced at the beginning of the process, and conversion costs are incurred evenly throughout the manufacturing process. Once ach unit is completed, it is transferred to finished goods. Data for the month of March are as follos WIP Direct material Conversion costs $26,000 3,100 529.100 Total Units started during March Units completed and transferred out during March Ending WIP inventory (50% complete) Direct material cost added during March Conversion costs added durihg March 85,800 units 93,400 units 12,100 units $202,200 $68,000 Prepare a process cost report using the weighted average method. (Round per unit answers to 4 decimal places, e.g. 15.2525 and other answers to 0 decimal places, e.g. 125.) Cost Summary Beginning WIP Current Cost Total Cost Physical Units Equivalent Units Direct Material Equivalent Units Conversion Cost Unit Summary Equivalent Unit cost Conversion costs Cost per equivalent unit ost assignment Units completed Ending WIP: Units Costs Direct materials Conversion costs Total ending WIP cost Total units and costs accounted for