17-24 (Step 1) Physical (Step 2) Equivalent Units Flow of Production Units Direct Materials Conversion Costs Work in Process, beginning (given) 8,700 Started During current period (given) 34,500 - To Account for 43.200 - Completed and transferred out during current period 32,000 32,000 32,000 Work in Process, ending* (given) 11,200 11,200 7,840 Accounted For 43.200 Equivalent units of work done to date 43,200 39.840 Total Production Direct Conversion (Step 3) Work in Process (given) Costs added in current period Costs Materials Costs $ 104,700 $ 61,500 $ 43,200 800,004 301,380 498,624 Total coats to account for $ 904,704 $ 362,880 $ 541,824 (Step 4) Costs incurred to date Divide by equivalent units of work done to date Cost per equivalent unit of work done to date (Step 5) Assignment of Costs: Completed and transferred out Work in process ending Total costs accounted for $ 32,000 $ 32,000 112,000 7,840 $ 144,000.00 $ 39,840.00 $ 704,000 $ 268,800 $ 435,200 200,704 94,080 106,624 $ 904,704 $ 362,880 $ 541,824