70,000 Completed and transferred out Ending work in process Total units to account for Work in process completion percent 100% 20% Materials Units Conversion Units Total Units 70,000 70,000 70,000 Completed and transferred out Ending work in process Total units to account for Materials Total Conversion $17,000 $3,500 $20,500 24,700 35,360 Costs to account for Beginning work in process Transferred in Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department 60,060 sl Transferred-out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for Complete this production cost report: Enter all amount as positive values. If required round "Cost per unit" answers to two decimal place. Production Cost Report Beginning inventory 20,000 Started during the month 74,000 Total units to account for Completed and transferred out 70,000 Ending work in process Total units to account for Work in process completion percent 100% Materials Units Conversion Units Total Units Completed and transferred out 70,000 70,000 70,000 Ending work in process Total units to account for ide 20% Total Materials $3,500 Conversion $17,000 $20,500 Costs to account for Beginning work in process Transferred in Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department 24,700 35,360 60,060 Transferred out costs Previous 70,000 Completed and transferred out Ending work in process Total units to account for Work in process completion percent 100% 20% Materials Units Conversion Units Total Units 70,000 70,000 70,000 Completed and transferred out Ending work in process Total units to account for Materials $3,500 Conversion $17,000 Total $20,500