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Physical Units Transferred In Equivalent Units Direct Conversion Materials Costs UNITS Units to account for: Beginning work in process Started in Production Total units to account for 50,000 100,000 150,000 Units account for: Completed and transferred out Ending work in process Total units accounted for 110,000 40,000 150,000 110,000 40,000 150,000 110,000 40,000 150,000 110,000 32,000 (40,000 x 80%) 142,000 Transferred In Direct Materials Conversion Costs Total Costs COSTS Costs to account for: Beginning work in process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit $500,000 $2,000,000 $13,500,000 $16,000,000 $10,000,000 $12,000,000 $45,000,000 $67,000,000 $10,500,000 $14,000,000 $58,500,000 $83,000,000 150,000 150,000 142,000 $70.00 $93.33 $411.97 Costs accounted for: Completed and transferred out (Equivalent units x Csot per equivalent units) Ending work-in-process (Equivalent units x Csot per equivalent units) Total costs accounted for $7,700,000 $10,266,667 $45,316,901 $63,283,568 $2,800,000 $3,733,333 $13,183,099 $19,716,432 $10,500,000 $14,000,000 $58,500,000 $83,000,000 Working COSTS Beginning work in process Costs added during period Conversion Costs 4500000+(4500000*200%) 15000000+(15000000*200%)