UNIT RECONCILIATION: Quantity Schedule Beginning Work in Process 200,000 Started into Production 400,000 Total Units into Production 600,000 Equivalent Units Calculations: Conversion Direct Materials Direct Labor Factory Overhead Transferred to Next Department 500,000 500,000 500,000 500,000 Ending Work in Process 100,000 80,000 50,000 50,000 Total Units Reconciled 600,000 580,000 550,000 550,000 Cost Per Equivalent Unit: Conversion Total Cost Direct Materials Direct Labor Factory Overhead Beginning Work in Process $ 748,000 $ 375,000 $ 300,000 $ 73,000 Started into Production 1,600,000 785,000 690,000 125,000 Total Cost $ 2,348,000 $ 1,160,000 $ 990,000 $ 198,000 Equivalent Units ? ? ? Cost Per Equivalent Unit: ? ? ?