22,000 80% Work in process beginning. Units in process Stage of completion for materials Stage of completion for labor and overhead Costs in work in process inventory: Materials 30% $ 167,050 Labor 67.710 Overhead 17,130 Total costs in beginning work in process $ 251,890 59.700 57.500 Units started into production in January Units completed and transferred in January Costs added to production: Materials $281.174 Labor 297,988 60,580 $ 639,742 Overhead Total costs added into production in January Work in process ending Units in process Stage of completion for materials Stage of completion for labor and overhead 24.200 50% 10% O Question 3 of 4 21.55/25 E MOTIY Deparunen PrOUUCUN Report For the Month of January Equivalent Units Physical Units Materials Conversion Costs Quantities Units to be accounted for Work in process, Jan. 1 22000 Started into production 59700 Total units 81700 Units accounted for Transferred out 57500 57500 57500 Work in process, Jan, 31 12100 12100 2420 Total units 69600 69600 59920 Conversion