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. The company uses the weighted-average method.

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NATHAN COMPANY Production Cost Report-FINISHING DEPARTMENT Month Ended September 30, 2018 Equivalent Units Physical Units Direct Conversion UNITS Materials Costs Units to account for: Beginning work-in-process Started in production 500 2,200 (a) Total units to account for Units accounted for: Completed and transferred out (b) (d) (g) Ending work-in-process (e) (h) 500 Total units accounted for (c) (f) (i) Direct Conversion Total Materials COSTS Costs Costs Costs to account for: $ 1,200 $ 2,140 Beginning work-in-process Costs added during period () (k) 12,030 8,310 Total costs to account for (I) 9,250 22,480 Divided by: Total EUP Cost per equivalent unit (m) (n) (0) (0) Costs accounted for: Completed and transferred out (q) (r) (s) Ending work-in-process (t) (u) (v) $ 22,480 Total costs accounted for (w) (х)