Costs to be accounted for Total costs Cost Reconciliation Schedule Cost accounted for Work in Process, January 31 Supplemental Questions: 1) What happened to the number of equivalent units? Why do think this was the case? 2) What was the effect on cost per equivalent unit? Why did it change? 3) What as the effect on total costs in the Cost Reconciliation Schedule? 4) What was the effect on total transferred out costs and ending WIP costs in the Cost Reconciliation