15,000 units 60.000 units 26,000 units V. Physical Units Data Beginning Work in Process Units Started to WIP Ending Work in Process (100% complete materials, 20% complete for conversion costs Manufacturing Cost Data Beginning work in Process Materials Conversion Costs 15,000 30,435 Costs added Materials 180,000 Conversion Costs 99,645 Step 182. Account for the Physical units and Determine the equivalent units completed for the month Step 3 Determine the material and conversion costs per unit Step 4 Prepare a cost reconciliation