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 Started into production 2,500 55,000 57,500 Total units Equivalent Units Direct Conversion Materials Cost Units accounted for: Completed and transferred out Ending work in process 30% complete as to conversion 45,000 12,500 57,500 45,000 12,500 57,500 45,000 3,750 48,750 Total units COSTS Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit Direct Materials $ 42,500 $ 949,375 $ 991,875 $ 57,500 $ 17.25 Conversion Cost $ 7,500 $ $ 289,875/ $ $ 297,375 $ $ 48,750 $ 6.10 Total Cost 50,000 1,239,250 1,289,250 Direct Materials Conversion Cost Total Cost Costs to be accounted for Beginning work in process Current period costs Total costs Costs accounted for: Completed and transferred out Ending work in process Total units 57,500 57,500 48,750| COSTS Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit Direct Materials $ 42,500 $ 949,375 $ 991,875 $ 57,500 $ 17.25 Conversion Cost $ 7,500 $ 289,875 $ 297,375 $ 48,750 $ 6.10 $ $ $ Total Cost 50,000 1,239,250 1,289,250 Direct Materials Conversion Cost Total Cost Costs to be accounted for Beginning work in process Current period costs Total costs Costs accounted for: Completed and transferred out Ending work in process Total costs