Exercise 6-5 CASE 1 Units transferred Units in process, end of period Units in process, beginning of period Units started in process Units transferred Units in process, end of period Equivalent units - materials Units transferred Units in process, end of period, completed Equivalent units - labor and factory overhead Materials Labor Total costs for the period + Equivalent units Unit cost for period CASE 2 Materials Labor Total cost + Unit cost Equivalent units Equivalent units - materials Units transferred Equivalent units in process, end of period, all materials Equivalent units - labor and factory overhead Units transferred Equivalent units in process, end of period completed Units transferred Units in process, end of period Units started in process CASE 3 Equivalent units - labor and factory overhead x Labor and factory overhead unit cost for period Total cost Less labor and factory overhead costs in process, beginning of period Labor and factory overhead current month Equivalent units - labor and factory overhead Less equivalent units in process, end of period Units transferred completed Units in process, end of period Less: Units started in process Less units transferred Units in process, beginning of period Units transferred Units in process, end of period Equivalent units - materials x Materials unit cost for period Total cost for materials Less materials cost in process, beginning of period Materials cost current month