Quantity Schedule Equivalent Units (EU) Materials Conversion Units accounted for as follows Units transferred out during the month Work in process, ending Total units and equivalent units of production Materials Conversion Whole Unit Cost per equivalent unit Note: There is difference of "$1 in both the values due to rounding and we feel a note which reads: "Due to rounding, your "Cost accounted for" may not be equal to "Cost to account for Cost Reconciliation Equivalent Units (EU Materials Conversion Total Cost Cost accounted for as follows: Transferred to next department: Work in process, ending Materials Conversion Total Total cost