BLOSSOM PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31, 2022
				Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs
Units to be accounted for
Work in process, October 1 (all materials, 70% conversion costs)		20,400
Started into production		153,000
Total units to be accounted for		173,400
Units accounted for
Completed and transferred out		122,400		enter a number of units		enter a number of units
Work in process, October 31 (60% materials, 40% conversion costs)		51,000		enter a number of units		enter a number of units
Total units accounted for		173,400		enter a total number of units		enter a total number of units
Costs				Materials		Conversion Costs		Total
Unit costs
Total Costs				$244,800		$107,100		$351,900
Equivalent units				enter a number of units		enter a number of units
Unit costs				$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places		$enter a total amount rounded to 2 decimal places
Costs to be accounted for
Work in process, October 1								$30,600
Started into production								321,300
Total costs to be accounted for								$351,900

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