$\backslash$table$[[$TROUT$,$ INCORPORATED$],[$Process Costing Production Report $($Weighted Average Mothod$)],[$UNITS$,$Step $1$:$,,,],[$Units to be Accounted for:,Physical Units,,,$],[$Beginning Work in Process,$3,150,,,],[$Started into Production,$4,050,,,],[$Total Units,$7,200,$Step $2,],[,,$Equivalent Units,$],[$Units accounted for:,,Direct Materials,Conversion Cost,$],[$Comploted and Transferred,$2,300,,,],[$Ending Work in Process,$4,900,,,],[$Total Units,$7,200,,,],[$costs$,,$Step $3$: Cost per Equivalent Unit$],[,,$Direct Materials,Conversion Cost,Total Cost$],[$Beginning Inventory,,$ $16,400,$$ $12,200,$$ $28,600],[$Current Period Costs,,$199,600,205,540,405,140],[$Total manufacturing costs,,$ $216,000,$$ $217,740,$$ $433,740],[$Equivalent Units,,,,$],[$Cost per Equivalent Unit,,,,$],[,,$Step $4$: Reconcile Work in Process$],[$Cost to be Accounted for:,,Direct Materials,Conversion Cost,Total Cost$],[$Beginning Work in Process,,$ $16,400,$$ $12,200,$$ $28,600],[$Current Period Costs,,$199,600,205,540,405,140],[$Total Costs,,$ $216,000,$$ $217,740,$$ $433,740],[$Cost Accounted for,,,,$],[$Units Completed and Transferred,,,,$],[$Ending Inventory,,,,$],[$Total Manufacturing Costs,,$ $216,000,$$ $217,740,$$ $433,740]]$