Cost Production cost Report Beginning inventory Started during the month Total units to account for Completed and transferred out Ending work in process Total units to account for Work in process completion percent Completed and transferred out Ending work in process Total units to account for Costs to account for Beginning work in process Transferred in Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department Transferred-out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for 21,000 74,000 69,000 100% 30% Materials Units Conversion Units Total Units Materials Conversion Total $3,000 $15,000 $18,000 $3,000$15,000$18,000 Production Cost Report Beginning inventory Started during the month Total units to account for Completed and transferred out Ending work in process Total units to account for Work in process completion percent Completed and transferred out Ending work in process Total units to account for Costs to account for Beginning work in process Transferred in Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department Transferred-out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for 21,000 74,000 69,000 100% Materials Units Conversion Units Total Units \begin{tabular}{rrr} Materials & Conversion & Total \\ \hline$3,000 & $15,000 & $18,000 \end{tabular}