For example, in cell B34 enter the formula "= B9".

After entering formulas in all of the cells that contained question marks, verify that the dollar amounts match the example in the text.

Check your worksheet by changing the beginning work in process inventory to 100 units, the units started into production during the period to 2,500 units, and the units in ending work in process inventory to 200 units, keeping all of the other data the same as in the original example. If your worksheet is operating properly, the cost per equivalent unit for materials should now be $152.50 and the cost per equivalent unit for conversion should be $145.50. If you do not get these answers, find the errors in your worksheet and correct them.

3 Data 4 Beginning work in process inventory: \begin{tabular}{|l|r|r|} \hline 5 & Units in process & 200 \\ \hline 6 & Completion with respect to materials & 55% \\ \hline 7 & Completion with respect to conversion & 30% \\ \hline 8 & Costs in the beginning work in process inventory: & \\ \hline 9 & Materials cost & $9,600 \\ \hline 10 & Conversion cost & $5,575 \\ \hline 11 & Units started into production during the period & 5,000 \\ 12 & Costs added to production during the period: & \\ \hline 13 & Materials cost & $368,600 \\ 14 & Conversion cost & $350,900 \\ \hline 15 & Ending work in process inventory: & 400 \\ 16 & Units in process & 40% \\ 17 & Completion with respect to materials & 25% \\ 18 & Completion with respect to conversion & \\ \hline 19 & & \end{tabular} Enter a fonmula into each of the cells marked with a? below Weighted Average method: Equivalent Units of Production \begin{tabular}{|r|r|} \hline Materials & Conversion \\ \hline? & ? \\ \hline? & ? \\ \hline \hline \end{tabular} Costs per Equivalent Unit \begin{tabular}{l|l|c|c} 34 & Cost of beqinning work in process inventory & Materials & Conversion \\ 35 & Costs added during the period & ? & ? \\ 36 & Total cost & ? & ? \\ \hline 37 & Equivalent units of production & ? & ? \\ \hline 38 & Cost per equivalent unit & ? & ? \\ 39 & & ? & ? \end{tabular}