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.

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DAWSON COMPANY Production Cost Report- FINISHING DEPARTMENT Month Ended September 30, 2014 Equivalent Units Whole Units Transferred Direct Materials Conversion Costs UNITS Units to account for Beginning work-in-process Started in production 200 2,300 Total units to account for Units accounted for: Completed and transferred out Ending work-in-process n/a Total units accounted for Transferred Direct Materials Total Costs COSTS Costs Costs to account for Beginning work-in-process 1,100 12,650 C) 7,575 2,150 Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit n/a 22,375 n/a Costs accounted for Completed and transferred out Ending work-in-process n/a n/a v) Total costs accounted for 22,375