Weighted average Production Data Beginning Work in process Units started Total Units to account for Beginning Work in process Started and completed Units completed Ending Work in Process Total units accounted for Cost Data Production Report-Pounding Department Physical Units Equivalent Units of Production Direct Material Conversion 2,000 Total costs Direct Material Conversion Costs in Beginning Inventory Current period cost Total Cost to account for: Divided by EUP Cost per equivalent unit Cost Assignment Transferred out Ending WIP Inventory Direct Material Conversion Total Cost to account for: 2. Prepare the journal entry to show the costs flowing from the pounding department to the mixing department.