Required: Using the provided information, complete the report. (Round cost per Equivalent Units to 2 decimal places.) Brite Toothbrushes Process Costing Production Report (Weighted Average Method) Assembly Department For the Month Ended April 30, XXXX UNITS Physical Units Units to be accounted for: Beginning work in process 50% complete as to conversion 8,000 Started into production 60,500 Total units 68,500 Units accounted for: Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Cost of beginning work in process Current period costs 56,000 Direct Materials Equivalent Units Conversion Cost Direct Materials Conversion. Cost Total Cost $ 48,000 $ 13,000 $ 61,000