Crayola's burnt Sienna crayon department had beginning inventory costs of 541,900 consisting of $26,000 of direct materials and 515,900 of conversion costs During the month, the department started 1,200,000 units, completed 1,500,000 units and had ending inventory of $15,000 units Ending inventory is 70% complete wit/tom and 40% complete w/t/t conversion Beginning inventory 41,900 DM added during the period $ 125,050 Conversion added during the period S 210,000 TOTAL 376,950 1) Determine the physical flow Beginning inventory Started Finished Ending inventory Beginning inventory Finished Started Total Ending inventory Total 2) Calculate EUP Percent complete OM Conversion Completed Direct Materials Conversation EUP Calculation EUP 3) Calculate cost per LUP DM Conversion Beginning Inventory DM added in the period Conversion added in the period Costs EUP Cost per EUP Total cost of one unit ( OpenCooper 4) Assign and reconcile costs Costs transferred to Finished Goods Cesti Total Reconcile to know.costs Beginning inventory OM Conversion Total costs transferred to Finished Goods Couts remaining in Ending inventory OM added during the period Conversion added during the period TOTAL Costi OM Conversion Total Costs remaining in Ending Inventory Total Costs [Transferred to Finished Goods Ending inventory)