Weighted Average method: Units transferred to the next department Equivalent units in ending work in process inventory: Materials Conversion Equivalent units of production Beginning work in process inventory: Units in process Completion with respect to materials Completion with respect to conversion 300 100% 300 30% 90 Costs in the beginning work in process inventory: Materials cost $9,600 Conversion cost $5,575 Units started into production during the period 3,000 Costs added to production during the period: Materials cost $368,600 Conversion cost Ending work in process inventory: Units in process Completion with respect to materials $350,900 200 90% 180 Completion with respect to conversion 100% 200 Equivalent Units of Production Materials Conversion Costs per Equivalent Unit Materials Conversion Cost of beginning work in process inventory Costs added during the period Total cost Equivalent units of production Cost per equivalent unit Ending work in process inventory: Equivalent units Cost per equivalent unit Costs of Ending Work in Process Inventory and the Units Transferred Out Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out Materials Conversion Total