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 ofthe 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 $14550, lfyou do not get these answers, find the errors in your worksheet and correct them. A B C Chapter 6: Applying Excel Data Beginning work in process inventory: Units in process 200 Completion with respect to materials 55% Completion with respect to conversion 30% Costs in the beginning work in process inventory: Materials cost $9,600 Conversion cost $5,575 Units started into production during the period 5,000 Costs added to production during the period: Materials cost $368,600 Conversion cost $350,900 Ending work in process inventory: Units in process 400 Completion with respect to materials 40% Completion with respect to conversion 25% Enter a formula lnto each of the cells marked wlln a ? below Weighted Average method: Equivalent Units of Production Materials Conversion Units transferred to the next department ? ? Equivalent units in ending work in process inventory: Materials ? Conversion ? Equivalent units of production ? ? Costs per Equivalent Unit Materials Conversion Cost of beginning work in process inventory ? ? Costs added during the period ? ? Total cost ? ? Equivalent units of production ? ? Cost per equivalent unit ? ? A B C D Costs of Ending Work in Process inventory and the Units Transferred Our Materials Conversion Total Ending work in process inventory: Equivalent units ? ? Cost per equivalent unit ? ? Cost of ending work in process inventory ? ? Jnits completed and transferred out: Units transferred to the next department ? ? Cost per equivalent unit ? ? Cost of units transferred out ? ? Cost Reconciliation losts to be accounted for: Cost of beginning work in process inventory ? Costs added to production during the period ? Total cost to be accounted for ? losts accounted for as follows: Cost of ending work in process inventory ? Cost of units transferred out ? Total cost accounted for