Standard-costing method. Ozumo?s Gardening makes several different kinds of mulch. Its busy period is in the summer months. In August, the controller suddenly quit due to a stress-related disorder He took with him the standard costing results for RoseBark, Ozumo?s highest quality mulch. The controller had already completed the assignment of costs to finished goods and work in process, but Ozumo does not know standard costs or the completion levels of inventory. The following information is available:

1. Completion percentages of beginning work in process with respect to the two inputs

2. Completion percentages of ending work in process with respect to the two inputs

3. Standard costs per unit for the two inputs

4. Cost of beginning work in process inventory

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Ozumo's Gardening Standard Costing Calculations for RoseBark For the Month Ended August 31, 2009 Physical Units (Yards of Mulch) Equivalent Units (yards) Direct Materials Conversion Costs 434,250 Complete beginning work in process Start and complete Start ending work in process 965,000 845,000 845,000 845,000 1,817,000 1,817,000 2,662,000 1,090,200 2,369,450 Units to account for 3,627,000 Costs $ 7,671,750 6,717,750 Cost of units completed from beginning work in process Cost of new units started and completed Cost of units completed in August Cost of ending work in process 14,389,500 12,192,070 $ 26,581,570 Total costs accounted for