Direct Conversion Total Cost COSTS Materials Costs Costs per Unit Costs to account for: Beginning work-in-process $360 $480 $840 Costs added during the period 5,618 7,115 12,733 Total costs to account for $5,978 $7,595 $13,573 Costs added during the period $5,618 $7,115 Divided by: EUP this period 4,700 4,700 Cost per equivalent unit $1.1953 $1.5138 Part 3 Costs accounted for: Beginning work-in-process 360 480 840 Costs added during the period 5618 7115 12733 Total costs for beginning WIP 5978 7595 13573 Costs added during the period 5618 7115 12733 Transferred to Cooking 5,497.38 6,964.48 12,461.86 Ending work-in-process 119.53 151.38 270.91 Total costs accounted for 5,616.91 7,115.86 12,732.77