UniCom Manufacturing Company uses weighted average process costing. At the beginning of January there were 1,500 units in beginning work-inprocess that were 30% complete. In Process 1 all direct materials are added at the beginning of the process. The costs for the 1,500 units in beginning work-in-process include $15,000 for direct materials and $9,000 for conversion costs. During lanuary, an additional 22,000 units entered Process 1. Costs incurred during January include $220,000 for direct materials and $418,500 for conversion costs. UniCom completed 21,000 units and there were 2.500 units only 60% complete by the end of the month. Prepare a cost of production report for the month of January. Do not use commas or decimals in the answers, except per unit amounts, which you should use 1 decimal place. Materials Conversion Ending WIP Units Completed Units accounted for Equivalent Units Costs to account for as Total Costs Details follows: Materials Conversion Beginning WIP Current costs Materials Conversion Beginning WIP Current costs Costs to account for Equivalent Units Cost per equivalent unit Costs accounted for as follows: Cost of Units completed Ending Ending WIP: Materials Conversion