Mavis 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 a recent month:

Work in process, beginning:

Units in process 100

Stage of completion with respect to materials 80%

Stage of completion with respect to conversion 60%

Costs in the beginning inventory:

Materials cost $376

Conversion cost $2,376

Units started into production during the month 26,000

Units completed and transferred out 25,700

Costs added to production during the month:

Materials cost $98,645

Conversion cost $831,531

Work in process, ending:

Units in process ???

Stage of completion with respect to materials 70%

Stage of completion with respect to conversion 50%

Required

a. Prepare a production report for the department using the weighted average and write the resulting journal entry to transfer the inventory to the next department.

b. If the company had used the FIFO method, what would the cost per unit have been for Materials and for Conversion?