check your worksheet by changing the beginning work in process inventory to 100 units; the units started into production during the period to 2500 units and the units in ending workbin process inventory to 200 units keeping all the other data the same asin the original example. if your worksheet is operating properly the cost per equivalent for materials should now be $152.50 and the cost per equivalent unit for conversion should be $145.50 if you do not get these answers ,find the error in your worksheet and correct them