Process costing and a work in Process Inventory Account SE3. Pro Chemicals uses an automated mixing machine in its mixing combine three materials product called Trio. On average, each unit of contains $3 of Material X, $9, of Material Z, $2 of direct labor rate of overhead. Total costs charge to the Mixing Department' work in process account during the month were $210,000. There were no units in beginning or work in process inventory. How many units were completed and transferred goods inventory during the month? Equivalent Production: FIFO Costing Method SE4. Glaze adds direct materials at the beginning of its production adds conversion costs uniformly throughout the process. Given from Pearl's records for July and using Steps 1 and 2 of the FIFO consisting compute the equivalent units of production: Determining Unit Cost: FIFO Costing Method Using the information from SE4 and the data that follow, compute the per equivalent unit. Assigning Costs: FIFO Costing Method Using the data in SE4 and SE5, assign costs to the units transferred out units in ending inventory for July. Equivalent Production: Average Costing Method Using the same data as in SE4 but steps 1 and 2 of the average