Work Done in This Period Only Work Done in the Previous Period 5,000 $ 3,000 Work Done in This Period Only 20,000 $ 21,000 19,200 Costs of Work Done on Beginning Work in Process $ 25,000 Current Costs to Be Added 165,000 $104,000 23.000 $38.400 Total Costs to Account for $190,500 Divide by Equivalent Units to obtain Unit Costs 20,000 21.000 19.200 Unit Cost $ 8.3000 $ 5.2000 $ 1.1000 $2.0000 $ 25,000 Costs of Completed and Transferred out: Beginning Work in Process Additional Costs: Direct Materials Conversion Costs Costs of Started and Completed 5.500 4,000 132.800 $167.300 5.000 x $1.1 5.000 (1 -0.6) X $2 (21.000 - 5,000)