Caitlin Carpet manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing and shearing. In the Dyeing Department, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2018 follows Click the icon to view the data.) Caitlin Carpet Production Cost Report-Dyeing Department Month Ended November 30 Physical Units Transferred In Direct Materials Conversion Costs Units Units to account for 80 Beginning work- in Process Transferred In Total units account for 555 635 Units accounted for: 500 500 500 500 135 135 0 108 Completed and transferred out Ending work-in- process Total units accounted for COSTS Transferred In Direct Materials Conversion Costs Total Costs 4300 1755 7357 11430 Costs to account for Beginning work in process Costs added durning the perios Total costs to account for 12850 14605 Cost per equivalent unit Cost accounted for 80 rolls 555 rolls 500 rolls 135 rolls UNITS Beginning Work-in-Process Inventory Transferred in from Spinning Department during November Completed during November Ending Work-in-Process (80% complete for conversion work) COSTS Beginning Work-in-Process Inventory (transferred in costs, $4,300; materials cost, $1,755; conversion costs, $5,375) $ Transferred in from Spinning Department Materials cost added during November Conversion costs added during November (manufacturing wages, $9,250; manufacturing overhead allocated, $43,743) 11,430 20,465 12,850 52,993