Equivalent Units

Quantities

Physical

Units

Materials

Conversion

Costs

Units to be accounted forWork in process, October 1

(all materials, 70% conversion costs)21,200

Started into production159,000

Total units180,200

Units accounted forTransferred out127,200

Work in process, October 31

(60% materials, 40% conversion costs)

53,000

Total units accounted for180,200

Costs

Materials

Conversion

Costs

Total

Unit costsTotal Costs$254,400

$111,300

$365,700

Equivalent units

Unit costs$

$

$

Costs to be accounted forWork in process, October 1$31,800

Started into production333,900

Total costs$365,700

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