\begin{tabular}{|c|c|c|} \hline & Units & Costs \\ \hline Beginning Work-in-Process Inventory & 0 & 0 \\ \hline Started in Production in August & 26,000 & 54,000 \\ \hline Total to Account for & 26,000 & 54,000 \\ \hline Completed and Transferred to Packaging Department during August & 21,000 & ? \\ \hline Ending Work-in-Process inventory, 30 complete for direct materials and 60% complete for & 5,000 & 7 \\ \hline Total Accounted for & 26,000 & 54,000 \\ \hline \end{tabular} - Includes $18,000 direct materials and $36,000 conversion costs. COSTS Costs to account for: \begin{tabular}{|l|c|c|l|} \hline & DirectMaterials & Conversioncosts & Total costs \\ \hline \end{tabular} Beginning work-in-process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for \begin{tabular}{|l|l|l|l|} \hline & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} HINTS \begin{tabular}{|c|c|c|} \hline & Units & Costs \\ \hline Beginning Work-in-Process Inventory & 0 & 0 \\ \hline Started in Production in August & 26,000 & 54,000 \\ \hline Total to Account for & 26,000 & 54,000 \\ \hline Completed and Transferred to Packaging Department during August & 21,000 & ? \\ \hline Ending Work-in-Process inventory, 30 complete for direct materials and 60% complete for & 5,000 & 7 \\ \hline Total Accounted for & 26,000 & 54,000 \\ \hline \end{tabular} - Includes $18,000 direct materials and $36,000 conversion costs. COSTS Costs to account for: \begin{tabular}{|l|c|c|l|} \hline & DirectMaterials & Conversioncosts & Total costs \\ \hline \end{tabular} Beginning work-in-process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for \begin{tabular}{|l|l|l|l|} \hline & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} HINTS