xercise 6.41 hamrock 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 onversion costs are Incurred evenly throughout the manufacturing process. Once each unit is completed, it is transferred to finished goods. Data for the month of March re as follows: Beginning w1P (30% complete) Direct material $26,000 3,100 $29,100 Conversion costs 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 during March 85,800 units 93,400 units 12,100 units $202,200 $68,000 repare 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 laces, 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 Direct materials Conversion costs Cost per equivalent units ost assignment Units Costs Units completed Ending WIP: Direct materials Conversion costs Total ending WIP cost Total units and costs accounted for 5