8 MOLDING 9 B 10 Physical Flow of Units 11 12 Work-in-Process - Beginning 14 Units Started this Period 15 Units to Account for 16 17 Total transferred out 18 Work-in-Process - Ending 20 Total Accounted for 21 D E F G H {12.01) {12.02) 23 24 Equivalent Units Material (Round to two places, ##,#####) {12.03) 27 28 Equivalent Units Conversion (Round to two places, #######) (12.04) 29 33 Total cost of Material (Round to two places, ##.###.##) 34 35 36 Total cost of Conversion (Round to two places, ##.###.##) 38 Total cost to account for (Round to two places, ##.###.##) 30 59 60 COUNCIL 60622222222 22233332 3949744 226227285 40 41 42 Cost per equivalent unit of Material (Round to two places, #####) (12.05) {12.06) {12.07) {12.08) 45 46 Cost per equivalent unit of Conversion (Round to two places, #####) {12.09) 47 48 50 51 52 53 54 Cost of the ending inventory, material and convesion (Round to two places, S###,###.## ) (12.10) 56 57 63 64 Cost of the units transferred, material and convesion (Round to two places, $###,###.## {12.11} 66