17-25 Flow of Production Work in Process, beginning (given) Started During current period (given) To Account for Completed and transferred out during current period From Beginning work in process Started and Completed Work in Process, ending* (given) Accounted For Equivalent units of work done to date (Step 3) Work in Process, beginning (given) Costs added in current period (Step 1) Physical Units (Step 2) Equivalent Units Direct Materials Conversion Costs - | | Total Production Costs Direct Materials Conversion Costs Total coats to account for (Step 4) Costs added in current period Divide by equivalent units of work done current period Cost per equivalent unit of work done current period (Step 5) Assignment of Costs: Completed and transferred out (33,000 units) Work in process beginning (8,500 units) Total From Beginning Inventory Started and completed Total Costs of units completed and transferred out Work in process ending Total costs accounted for | | | | | | | $ | |