100 190 V. Physical Units Data 191 192 193 194 195 196 Beginning Work in Process 70,000 units Units Started to WIP 350,000 units Ending Work in Process 40.000 units (100% complete materials, 75% complete for conversion costs 197 Manufacturing Cost Data 196 199 200 201 Beginning work in Process Materials Conversion Costs $ $ 86,000 36,000 202 203 204 Costs added 205 206 Materials Conversion Costs 447,400 210,000 $ 207 208 Step 182. Account for the Physical units and Determine the Equivalent units completed for the month 209 210 211 212 213 214 215 216 217 218 219 220 Step 3 Determine the material and conversion costs per unit 221 222 223 224 225 226 227 228 229 230 231 232 233 Step 4 Prepare a cost reconciliation 234 235