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: Units to be Accounted for. Physical Units Beginning Work in Process 3,050 Started into Production Total Units 7,400 Step 2 Equivalent Units Units Accounted for as Follows: Materials Conversion Completed and Transferred 2,600 2,600 Ending Work in Process 4,800 4,800 Total Units 7,400 7,400 5,960 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 $ 18,000 $ 12,400 $ 30,400 196,600 202,160 398,760 $ 214,600 $ 214,560 $ 429,160 7,400 5,960 $ 36.00 Cost to be Accounted for: Beginning Work in Process Current Period Costs Total Costs Step 4: Reconcile Work in Process Materials Conversion Total Cost $ 18,000 $ 12,400 $ 30,400 196,600 202,160 398,760 $ 214,600 $ 214,560 $ 429,160 Cost Accounted for as Follows: Units Completed and Transferred Ending Inventory Total Costs $ 93,600 120,960 $ 214,600 $ 214,560 $ 429,160