Equivalent Units Conversion Physical Flow Direct Materials Costs Units completed 462,000 462,000 462,000 Units in ending WIP 88,000 88,000 70,400 Total units accounted for 550,000 Work completed 550,000 532,400 Cost Information Costs to account for: Direct Materials Conversion Costs Total Costs in beginning WIP 0 0 $ 0 Costs to account for 1,650,000 5,324,000 X 6,974,000 X Total costs to account for 1,650,000 5,324,000 X $ 6,974,000 X Cost per equivalent unit 3 10 X $ 13 X Costs accounted for: Units completed Ending work in process Total costs accounted for 6,006,000 X 968,000 X 6,974,000 X