Trout, Inc. prepared the following production report Required: Fill in the missing amounts. (Round your "Cost per Equivalent Unit" answers to 2 decimal places.) TROUT, INC. Process Costing Production Report (Weighted Average Method) UNITS Step 1: Physical Units Units to be Accounted for 3.150 Beginning Work in Process Started into Production Step 2 Equivalent Units Materials Conversion Total Units 7,900 Units Accounted for as Follows Completed and Transferred Ending Work in Process 3,500 4,400 7,900 3,500 4,400 7,900 Total Units 6,580 Step 3: Cost per Equivalent Unit Materials Conversion Total Cost S 18,600 13,100 S 31.700 COSTS Cost of Beginning Inventory 55,200 230,360 385,560 Current Period Costs Total Cost of Units in Process Equivalent Units Cost per Equivalent Unit 173,800 S 243,460 $ 417 260 7.900 6.580 S 37.00 Step 4: Reconcile Work in Process Materials Conversion Total Cost Cost to be Accounted for