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Costing: Nature and Operations Process 393 Problem 10-7: Cost of Production Report Hw: luhole e October data for CPA Company are shown below: Department 1 25,000 Units started in process Units received from previous department Units transferred to finished goods invent Units completed but not transferred Ending units in process 15,000 10,000 (80% direct materials, 65% conversion costs) 7,000 1,000 7,000 (75% conversion costs) Costs added by department: Direct materials Direct labor Manufacturing overhead (applied) P12,650 13,545 5,160 P9,805 6,625 Required. For both department: 1. Compute equivalent unit of production 2. Prepare a separate cost of production report