UNITS Beginning Work-in-Process Inventory Transferred in from Internal Assembly Completed and transferred out to Testing Ending Work-in-Process Inventory costs Beginning Work-in-Process Inventory Transferred in from Internal Assembly Costs added during September: Direct Materials Direct labor Manufacturing overhead allocated 17 18 19 Beg WiP Information 20 transferred in costs 21 materials costs 22 conversions costs 23 24 25 26 27 28 3029 31 32 3332 34 35 36 37 38 3039 125 units 3845 units 2758 units 25% complete for conversion 680 21570 5,486 1004 3504 136340204 UNITS Units to account for: Beginning work-in-process Transferred in Total units to account for Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for costs Costs to account for: Beginning work-ln-process Costs added during period Total costs to account for Divided by total EUP cost per equivalent unit Costs accounted for: Completed and transterred out Ending work-in-process Total costs accounted for menm r