41 3. Assign costs. Mixing Department Costs of Ending Work in Process Inventory and the Units Transferred Out \begin{tabular}{|l|l|l|} \hline Materials & Conversion & Total \\ \hline \end{tabular} Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out 4. Prepare reconciliation. Mixing Department Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for 1. Compute the equivalent units of production using the weighted-average method. 2. Compute the cost per equivalent unlt using the weighted-average method. 3. Assign costs to units using the weighted-average method. 4. Prepare a cost reconcillation report