Chapter 18 - Process Cost Systems The Blending Department of Bavarian Chocolate Company had 2300 units in work in process at the beginning of the period, which were 60% complete. During the period, 25,700 units were completed and transferred to the Packaging Department. There were 2,600 units in process at the end of the period, which were 20% complete. Direct materials are placed into process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. Use the table provided below. Equivalent Units Whole Direct Units Materials Conversion Units charged to production: Inventory in process, beginning Received from materials storeroom Total units accounted for by the Department Units to be assigned cost: Inventory in process, beginning ( complete) Started and completed Transferred Inventory in process, ending ( complete) Total units to be assigned cost The costs per equivalent unit of direct materials and conversion in the Mixing Department of Marvelous Marshmallow Company are $0.45 and $0.15, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 1,200 Started and completed during the period 38,800 38,800 Transferred out of Filling (completed) 38,800 40,000 Inventory in process, end of period 6,200 2,480