Information about units: Units in Beginning WIP Started during month Units in Ending WIP 25,000 220,000 30,000 Percentage of completion: Direct materials 100% Conversion 80% 1 2 Costs in Beginning WIP DM in beginning WIP Conversion costs in beginning WIP $132,500 $78,300 3 4. 5 5 Cost information for the current month: DM traced to Dept during the month DL traced to Dept during the month MOH allocated to dept during the month 7 $1,153,750 $45,000 $617,600 B 2 Conversion EU Production Cost Report: Blending Department FLOW OF UNITS Physical Units DM EU Units to account for: Beginning work in process 25,000 Started in production 220,000 Total units to account for 245,000 Units accounted for: Completed and transferred out Ending WIP Total units accounted for 215,000 30,000 245,000 215,000 30,000 245,000 215,000 24,000 239,000 Total DM Conversion FLOW OF COSTS Costs to account for: Beginning work in process Costs added during month Total costs to account for $210,800 $1,816,350 $2,027,150 $132,500 $1,153,750 $1,286,250 $78,300 $662,600 $740,900 Cost per equivalent unit 8.27 5.25 3.10 Costs accounted for: Completed and transferred out Ending WIP Total costs accounted for $1,778,928 $248,222 $2,027,150 $1,128,750 $157,500 $1,286,250 $666,500 $74,400 $740,900 Dept. DM EU Conversion EU Production Cost Report: FLOW OF UNITS Physical Units Units to account for: Beginning work in process 25,000 Started in production Total units to account for 25,000 Units accounted for: Completed and transferred out Ending WIP Total units accounted for Total DM Conversion FLOW OF COSTS Costs to account for: Beginning work in process Costs added during month Total costs to account for Cost per equivalent unit Costs accounted for: Completed and transferred out Ending WIP Total costs accounted for $ 210,800 $ 132,500 $ 78,300