Caleb Barett Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for the recent month.

Work in process, beginning:
	Units in process	100
	Percent complete with respect to materials	70%
	Percent complete with respect to conversion	80%
Costs in the beginning inventory:
	Materials cost	$525
	Conversion cost	$1,696
Units started into production during the month		$11,000
Units completed and transferred out		$10,700
Costs added to production durinf the month:
	Materials cost	$83,405
	Conversion cost	$223,606
Work in process, ending:
	Units in process	400
	Percent complete with respect to materials	50%
	Percent complete with respect to conversion	20%
Required: Using the Weighted Average Method, prepare a Production Report to clearly show (SHOW FORMULAS/WITH WORK):
a. Units to be accounted for and how they are accounted for
b. Determine the equivalent units production.
c. Determine the costs per equivalent unit.
d. Determine the cost of ending work in process inventory.
e. Determine the cost of the units transferred to the next department.