Total units Units accounted for Transferred out Work in process, April 30 Total units Costs Unit costs Total cost Equivalent units Unit costs Costs to be accounted for Work in process, April 1 Started into production Total costs Cost Reconcillation Schedule Costs accounted for Transferred out Work in process, April 30 Materials Conversion costs Total costs 34 ey-bour-ersve process. In the fatin ation depatmern, e kayaks go through several steps as enployees carefuliy place layers of Kevar. n a muit and then use resn to Building a kayak using the composite use together the leyers. The excess resin is removed with a vecuum process, and the upper shel and lower shell are removed from the mouids and assemblied. The seat, hatch, and other components are added in the finishing department At the about 50% complete with respect to the conversion costs. The cost of this inventory had been calculated to be $8,380 in materials and $8,780 in conversion costs ounng Aen, 6y beats esated. At the end or the moren, the 3S kayaks in the enang inventory had 20% of the materials and 40% of the converson costs already added to them. A review of the accounting records for April showed that materials with a cost of $17,750 had been requisitioned by this department and that the conversion costs for the month were $40,060. cost report for Aprli 2020 for the CURRENT DESIGNS Production Cost Report: Fabrication Department For the Month Ended April 30, 2020 Equivalent Units Physical UnitsMaterials Conversion Costs Total uantities Units to be accounted for Work in process, April 1 Started into production Total units Units accounted for Transferred out Work in process, April 30 Total units Costs Unit costs Total cost Equivalent units Unit costs Costs to be accounted for Work in process, April 1 Started into production Total costs Cost Reconciliation Schedule Costs eccounted for