b.calculate october cost units

BEOL 008012 008 O12 (sas0o uorsuaU0o %0 S0uajeu %09) IC gopo "ssaooud u n 00098T 000'29 0082 008'8+ ano pauaysueu 008 012 Sun jao1 000'981 uopnpoud our pauns (ss0o uoisaAUco %0 'sj0uage e) T agopo 'ssaooud us uoM 008'2 JOJ paunoaOe aq 02 s2n sas0 sapauenb uoisuauo sun auajeAjnba TE Jgopo papu upuop a Jo oday as0 uononpoid quauuedag Bupoo pue bup ANVdHOO DNISSDO 131 HS (SET d saoejd jewpapo 0 sDMSUe Jouo pue sT Ba saoeyd ewpop z oa ss03 3un punoy) s0o 3un Jagopo andwoo pue 'uodau sco uopnpoud aun u uMous uopas sjun uaeAinbo Jo pauno3oe syun saquenb, aua agoiduaco ueo nok ja os panduwoo auam sun uaeAjnba aun Mou SMOUS ou npaups o auodaid ()A SMOBOJ su S1 uuuedap buppog pue bupay au JO Jagopo Jo upuouu aya J0 3/0dau 2s0o uopnpeud paagduoo Keued y paaduoo uaog 3snl soy Jagopo jo upuou aya Joy AApe Buunpanuou ase un Augw Aq passn Jaueap pue oodweys adue Ruasnput ue-pnpoud abus e saanpejnueu pue uwaysis 2500 ssa00ud abesane-paubm e sosn Auedueg bussa00id Pioous 1 AlnOUncelmeIS SHEFFIELD PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equlvalent Units Physical Units Conversion Costs Materlals Quantitles Units to be accounted for Work in process, October 1 24,800 (all materials, 70 % conversion costs) Started into production 186,000 Total units 210,800 Units accounted for 148,800 Transferred out 24800 Work in process, October 31 (60% materials, 40 % conversion costs) 62,000 186000 210,800 Total units accounted for 210800 Conversion Costs Costs Materials Total Unit costs $297,600 $130,200 Total Costs $427,800 Equivalent units Unit costs 008'22 009 06 00z LES I Jagopo ssaod uaM J paaunoo0R aq 01 saso 008'2 0oz'OETS $297,600 008012 008'012 JOJ paqunoo0R sun j0301 (sasoo uos IE Jg 000981 000 29 'ssaooud utiriOM 0080 008'8