- Data Table Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 Equivalent Units Physical Direct Conversion UNITS Materials Costs Units to account for: Beginning work-in-process 700 Started in production 1,600 (a) Total units to account for Units Units accounted for: Completed and transferred out Ending work-in-process (b) 700 (d) (e) (9) (h) Print Done 1 Data Table Tuy 197 Ending work-in-process Total units accounted for (C) (0) (1) Total Direct Materials Conversion Costs Costs $ 0$ 1,400 13,780 2,510 (k) 7,273 23,563 ( (m) COSTS Costs to account for: Beginning work-in-process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for 8,383 (n) (p) (0) (9) ( (1) (U) (1) (5) () 23,563 (x) $ Print Done Complete the missing amounts in the following production report Materias are aoded at the beginning of the process, comversion coets are incurred evenly, the ending inventory is 60% complete. The company uses the weighted average method the in to view the production report) Begin with the equivalent units of production for direct materials and for conversion costs Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2011 Equivalent Units Physical Direct Conversion UNITS Materials Costs Units to account Beginning work in proces 700 Started in production 1.000 Total account for Unte uniscounted for Completed and transfened out Ending wort.ro Toiture for 700 Complete the production cost report that you began in the step above by calculating the cost per equivalent unit in step, and men by calculating the the total cost of unes completed and transferred out and of unitsin ending Inventory in the following step (Enter me cont per equivalent unit amounts to the nearest cent and all other amounts to the newest dollar. Abbreviation used: EUP - equivalent units of production) Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 Direct Conversion Total COSTS Materials Costs Costs Costs to account for Beginning work process 5 400 5 2510 Costa added during period 13,780 7.273 Total costs to account for 8.383 23.56 Divided by Total EUP Cost per equivalent Costs accounted for Completed and transferred out Ending work proces