Windsor Cleaner Company uses a weighted-average process costing system and manufactures a single product-an all-purpose liquid cleaner. The company has just completed the manufacturing activity for the month of March. A partially completed production cost report for the month of March for the mixing and blending department is shown below.

Instructions
(a) Prepare a schedule that shows how the equivalent units were calculated so that you can complete the "Quantities: Units accounted for" equivalent units section in the production cost report above, and calculate March unit costs.
(b) Complete the "Cost Reconciliation Schedule" part of the production cost report above.

WINDSOR CLEANER COMPANY Mixing and Blending Department Production Cost Report For the Month Ended March 31 Equivalent Units Conversion Costs ntities Units to be accounted for Physical Units Materials Work in process, March 1 (40% materials, 20% conversion costs) Started into production Total units 10,000 100,000 110,000 Units accounted for Transferred out Work in process, 95,000 March 31 (/s materials, 1/s conversion costs) 15,000 110,000 Total units accounted for onversion Costs Unit costs MaterialsCosts Costs in March Equivalent units Unit costs $156,000 $98,000 $254,000 Costs to be accounted for Work in process, March1 Started into production $ 8,700 245,300 $254,000 Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, March 31 Conversion costs Total costs