Units Beginning work in process inventory Started Ending work in process inventory 6,500 24,500 8,000 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete 100% 30% Costs Beginning work in process inventory Direct materials Conversion $ 5,410 12,108 Direct materials added Direct labor added Overhead applied (90% of direct labor) Total costs to account for Ending work in process inventory $ 17,518 420,870 273,680 246,312 $958, 380 $ 101,975 Total costs to account for: $ 6,500 Costs of beginning work in process Costs incurred this period Total costs to account for: 17,518 $ 24,018 Total costs accounted for $ 0 Difference due to rounding cost/unit Unit reconciliation: Units to account for: Beginning work in process inventory Units started this period Total units to account for Total units accounted for: Units completed and transferred out Ending work in process Total units accounted for 6,500 24,500 31,000 Equivalent units of production (EUP)- weighted average method Units % Materials EUP-Materials % Conversion EUP. Conversion Total units Cost per equivalent unit of production Materials Conversion Costs EUP Costs EUP 0 0 Cost per EUP Total cost Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Cost of units transferred out: EUP Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for Total cost Cost per EUP $ 0.00 $ 0.00