BONITA PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Conversion Physical Units Materials Costs Quantities Units to be accounted for Work in process, October 1 21,200 (all materials, 70 % conversion costs) Started into production 159,000 180,200 Total units Units accounted for 127200 127.200 127200 Transferred out Work in process, October 31 53,000 31800 21200 (60% materials, 40 % conversion costs) 180,200 159000 148400 Total units accounted for Conversion Materials Total Costs Costs Unit costs $254.400 $111.300 $365,700 Total Costs 159000 148400 Equivalent units 2:35 160 0.75 Unit costs Costs to be accounted for Work in process, October 1 Started into production $31.800 333.900 Total costs $365.700 Complete the "Cost Reconciliation Schedule" part of the production cost report Cost Reconciliation Schedule Costs accounted for Transferred out $ Work in process, October 31 Materials $ Conversion costs Total costs $