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Rowen, Inc. adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, Work in Process Inventory was 50% complete. At the end of the period, Work in Process Inventory was 60% complete. Rowen, Inc. started the following production report: Required: Fill in the missing amounts. (Round your "Cost per Equivalent Unit" answers to 2 decimal places.)

ROWEN, INC.
Process Costing Production Report (Weighted Average Method)
UNITS	Step 1:
Units to be Accounted for:	Physical Units
Beginning Work in Process
Started into Production	12,000
Total Units		Step 2
		Equivalent Units
Units Accounted for as Follows:		Materials	Conversion
Completed and Transferred	15,000
Ending Work in Process
Total Units	18,000
COSTS		Step 3: Cost per Equivalent Unit
		Materials	Conversion	Total Cost
Cost of Beginning Inventory		$54,000	$42,000	$96,000
Current Period Costs		122,500	210,000	322,500
Total Cost of Units in Process		$166,500	$252,000	$418,500
Equivalent Units
Cost per Equivalent Unit
		Step 4: Reconcile Work in Process
Cost to be Accounted for:		Materials	Conversion	Total Cost
Beginning Work in Process		$54,000	$42,000
Current Period Costs		112,500	210,000	322,500
Total Costs		$166,500	$252,000	$418,500
Cost Accounted for as Follows:
Units Completed and Transferred
Ending Inventory
		$166,500	$252,000	$418,500

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