Units Preparing a Production Cost Report Complete the missing amounts in the following production report. Materials are added at the beginning of the process; conversion costs are incurred evenly; the ending inventory is 60% complete. Units to account for: Beginning work-in- process Whole Units Transferred Direct Conversion In Materials Costs 900 Started in production 1.400 Total units to account for (a) Units accounted for: Completed and 400 transferred out (b) n/a (d) (g) Ending work-in-process 900 n/a (e) (h) Total units accounted for (c) n/a (f) (i) Transferred COSTS In Direct Materials Conversion Total Costs Costs Costs to account for: Beginning work-in- process n/a $1,600 () $3,050 Costs added during period n/a 15.420 3.691 (k) Total costs to account for n/a a) 5.141 22,161 2700 Divided by: Total EUP n/a (m) (n) Cost per equivalent unit n/a (0) (p) (q) Costs accounted for: Completed and transferred out n/a (r) 60% Ending work-in-process n/a (u) Total costs accounted for n/a (x) 33 (t) (v) (w) $22,161