Exercise 8-35 Prepare a Production Cost Report: Weighted-Average Method (LO 8-2, 3, 4, 6)

Assume that El Paso Corporation provides you with the following information for one of its departments operations for September (no new material is added in Department B):

WIP inventoryDepartment B
Beginning inventory (8,200 units, 20% complete with respect to Department B costs)
Transferred-in costs (from Department A)	$	35,830
Department B conversion costs		8,930
Current work (18,900 units started)
Prior department costs		88,830
Department B costs		167,020

The ending inventory has 3,200 units, which are 50 percent complete with respect to Department B costs and 100 percent complete for prior department costs.

Required:

Prepare a production cost report using the weighted-average method. (Round "cost per equivalent unit" to 2 decimal places.)