COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 19,800 13,600 33,400 11040356,840 $ 165,600S 224,640 390,240 Cost of Beginning Inventory Current Period Costs 145,800 2 Total Cost of Units in Process Equivalent Units 6,240 S 36.00 Cost per Equivalent Unit Step 4: Reconcile Work in Process Materials Conversion Total Cost $ 19,800 S 13,600 33,400 Cost to be Accounted for Beginning Work in Process Current Period Costs 145,800 211,040 S 165,600 224,640 $ 390,240 Total Costs Cost Accounted for as Follows: Units Completed and $ 144,000 Ending Inventory 80,640 S 165,600 224,640 $ 390,240 Additional information: Trout adds direct materials at the beginning of the process, while conversion c Work in Process Inventory was 40% complete. At the end of the period. Work in Process Inventory ws O Type here to search 8 2 3 4 5 6 WE Ending Inventory 80,640 $ 165,600 224,640390,240 Additional information: Trout adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, work in Process Inventory was 40% complete. At the end of the period. Work in process inventory was 706 complete 1137 AM Type here to search 2 s% 6 5 COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost 19,800 13,600 33,400 11040356,840 $ 165,600S 224,640 390,240 Cost of Beginning Inventory Current Period Costs 145,800 2 Total Cost of Units in Process Equivalent Units 6,240 S 36.00 Cost per Equivalent Unit Step 4: Reconcile Work in Process Materials Conversion Total Cost $ 19,800 S 13,600 33,400 Cost to be Accounted for Beginning Work in Process Current Period Costs 145,800 211,040 S 165,600 224,640 $ 390,240 Total Costs Cost Accounted for as Follows: Units Completed and $ 144,000 Ending Inventory 80,640 S 165,600 224,640 $ 390,240 Additional information: Trout adds direct materials at the beginning of the process, while conversion c Work in Process Inventory was 40% complete. At the end of the period. Work in Process Inventory ws O Type here to search 8 2 3 4 5 6 WE Ending Inventory 80,640 $ 165,600 224,640390,240 Additional information: Trout adds direct materials at the beginning of the process, while conversion costs are incurred uniformly throughout the process. At the beginning of the period, work in Process Inventory was 40% complete. At the end of the period. Work in process inventory was 706 complete 1137 AM Type here to search 2 s% 6 5