s 60% complete The company uses the wegted average method O Data Table Begin with the equivaient units ofl producton for dsect materials and for conversion costs Raymond Company Production Cost Repoet Finishing Department Month Ended September 30, 20118 Raynond Company Production Cost Repont Finishing Department Equivalenst Units Units Materials Cost Month Ended Septenber 30, 2018 Physical Direct Convein Phrsical Diect Corversion Units Materials Conts UNITS UNITS Units to account Units to account for Begirning work n procs 300 2000 300 2.00 Staned in production otal unts o account for Toal unts to account or Unts accouned Completed and tranened ou Ening work-n process 300e) Endy, w rkprocess e folowng Direct ConversionTotal Materials coSTs Production Cont Report sg Depatmen Month Ended September 302018 1,000 14680 ,900 4005) 20 545