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Cost per Equivalent Unit Costs per equivalent unit Cost Reconciliation Note: There is difference of "$65" in both the values due to rounding and we feel a note which reads: "Due to rounding, your "Cost accounted for" may not be equal to "Cost to account for"". Cost accounted for as follows: Prior period cost in Work in Process, May 1 Cost incurred during May: To complete units in Work in Process, May 1 Total To partially complete units in Work in Process, May 31 Total Total cost Cost transferred out, May 31 s s s Equivalent Units (EU) 10,860 10,860 10,860