Units to be accounted: Work in process, Sept 1 ( materials 90% complete, Convertion 80 % complete Started into production 40,000 210.000 Total units to be accounted for Units accounted for as follows Transferred to next Department 200,000 Work in process, Sept 30, (materials 75%, complete. Convertion 60% 50,000 Total Units accounted for: COST RECONCILIATION: Cost to be accounted for: Work in process, Sept 1 Cost added during month Total cost to be accounted for Cost accounted for as follows: $ $108,000 837,000