2 3 4 5 UNITS 6 Beginning Work-in-Process Inventory 7 Transferred in from Internal Assembly 8 Completed and transferred out to Testing 9 Ending Work-in-Process Inventory LO COSTS 125 units 3845 units 2758 units 0.25 complete for conversion NERDZY Computer Company Production Cost Report - External Assembly DEPARTMENT Month Ended September 30 UNITS Physical Units Transferred In Direct Materials Equivalent Units Conversion Costs Units to account for: 11 Beginning Work-in-Process Inventory 680 12 Transferred in from Internal Assembly 21570 Beginning work-in-process Transferred in 13 Costs added during September: Total units to account for 125 3,845 3,970 14 Direct Materials 5486 15 Direct labor 1004 Units accounted for: 16 Manufacturing overhead allocated 3504 Completed and transferred out 2,758 2,758 17 18 Ending work-in-process Total units accounted for 1,212 1,212 2,758 1,212 3,970 3,970 3,970 2,758 303 3,061 19 Beg WIP Information 20 transferred in costs Transferred In Direct Materials Conversion Costs Total Costs 21 materials costs 22 conversions costs 23 24 25 26 27 28 29 30 31 32 83 34 136 340 204 COSTS Costs to account for: Beginning work-in-process Costs added during period Total costs to account for Divided by total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for