Required: Fill in the missing amounts. (Round your "Cost per Equivalent Unit" answers to 2 decimal places.) TROUT, INC. Process Costing Production Report (Weighted Average Method) UNITS Step 1: Units to be Accounted for. Physical Units Beginning Work in Process 3,000 Started into Production Total Units 7.000 Step 2 Equivalent Units Units Accounted for as Follows Materials Conversion Completed and Transferred 2,000 Ending Work in Process Total Units COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost Cost of Beginning Inventory 18,000 $ 14,000 $ 32,000 Current Period Costs 122,000 206,000 328,000 Total Cost of Units in Process $ 140,000 $ 220,000 $ 360,000 Equivalent Units 12,500 Cost per Equivalent Unit Step 4: Reconcile Work in Process Cost to be Accounted for. Materials Conversion Total Cost Beginning Work in Process $ 18,000 14,000 Current Period Costs 122,000 206,000 Total Costs Cost Accounted for as Follows Units Completed and Transferred Ending Inventory Total Costs