Classic 50's Flooring produces linoleum flooring. Below is a partial production cost report for the Mixing Department. In the report, a unit is a gallon of linoleum cement (a mixture of linseed oil, pine resin, and wood flour).

Fill in the missing data- letters a through l

	Production Cost Report
	Mixing Department
	June
	Quantity Reconciliation
	Units in beginning WIP						400
	Units started						2,100
	Units to account for						2,500
	Units completed						2,300
	Units in ending WIP (		100%	material,	70%	conv. costs)	a
	Units accounted for						b
	Cost Per Equivalent Unit Calculation
	Cost			Material	Labor	Overhead	Total
	Beginning WIP			$475	$1,200	$2,400	$4,075
	Cost incurred during June			4,125	11,610	23,830	39,565
	Total			$4,600	$12,810	$26,230	$43,640
	Units
	Units completed			2,300	2,300	2,300
	Equivalent units, ending WIP			c	d	e
	Total			f	g	h
	Cost per equivalent unit			i	j	k	l