We e d to date New % complete DM CC 90% 60% 200 1,200 1,300 100 100% 60% 30% Costs Total DM 30,960 69,000 99,960 CC 43,690 80.000 123,690 74,650 149,000 223,650 EU Physical Units % complete Direct Materials % co Information DM Beg WIP units Completed and transferred out Ending WIP units Total CC Be WIP inventory Production costs added this period 30, 0 60.000 99.960 43,670 0.0001 1 23.690 74.650 149.000 133.650 EU Conversion Weighted Average Physical Units % complete Direct Materials % complete Beginning WIP inventory Units started this period To account for Completed and transferred out Ending WIP Inventory Accounted for EUs of Work completed to date Direct Materials Conversion Costs Beginning WIP inventory Production costs added during the period To account for Cost per EU Ending WIP Inventory Inventory completed and Transferred out Accounted for