Beginning work in process inventory: $$ Direct materials costs $$349,200$ Conversion costs $225,000$ Total beginning inventory cost $$574,200$ Costs added during the month: $$ Direct materials costs $510,260$ Conversion costs $783,120$ Total costs added during the month $1,293,380$ Total production costs$$ $$1,867,580$ Units Materials $\%$ Conversion $\%$ Beginning Inventory$80,00090\%45\%$ Units Started $105,000$ Ending Inventory $64,00085\%65\%$ Equivalent Units of Production $$ Direct materials Conversion $$ Equivalent units completed and transferred out $121,000$ Equivalent units for ending work in process $54,400$ Total equivalent units of production $$ Cost per Equivalent Unit of Production Direct materials Conversion $$ Costs of beginning work in process inventory $$ Costs added during month $$ Total costs $$ Equivalent Units of Production $$ Cost per equivalent unit of production $$ Assign and reconcile costs $$ Cost of units completed and transferred out $$ Direct materials $$ Conversion $$ Total cost of units completed this period $$ Cost of units in ending inventory $$ Direct materials $$ Conversion $$ Total cost of units completed this period $$ Total costs accounted for $$