Reference Paint by Number Blending Department Assigning Costs Direct Conversion Materials Costs Total a. Completed and transferred out: Equivalent units completed and transferred out 6,100 6,100 0.63 $ 0.35 Multiplied by: Cost per equivalent unit Costs assigned to units completed and transferred out 3,843 $ 2,135 $ 5,978 b. Ending work in process: Equivalent units in ending work in process, May 31 2,100 840 0.63 $ 0.35 Multiplied by: Cost per equivalent unit 1,617 Costs assigned to units in ending work in process, May 31 1,323 $ 294 $7,595 Total costs accounted for Print Done