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 70% completed. The company uses the weighted-average method

NATHAN COMPANY

Production Cost Report Finishing Department

Month ended September 30, 2018

Equivalent Units

Physical Direct Conversion

Units Materials Costs

UNITS

Units to account for:

Beginning work-in-process 500

Started in production 2,200

Total units to account for (a)

Units accounted for:

Completed and transferred out (b) (d) (g)

Ending work-in-process 500 (e) (h)

Total units accounted for (c) (f) (i)

COSTS Direct Conversion Total

Materials Costs Costs

Costs accounted for:

Beginning work-in-process $ 1,200 (j) $ 2,140

Cost added during period 12,030 8,310 (k)

Total costs to account for (l) 9,250 22,480

Divided by: Total EUP (m) (n)

Cost per equivalent unit (o) (p)

Cost accounted for:

Completed and transferred out (q) (r) (s)

Ending work-in-process (t) (u) (v)

Total costs accounted for (w) (x) (y)