Direct Material Total Cost Eer Ingredients ingredient Date Hours (list 5 ingredients and their costs} 2 employees} Flour 11.5? 19-Jun Butter 31.50 19Jun Chocolate Chips 41.?0 20-Jun Light Brown Sugar 12.00 20-Jun Eggs 3.95 Total 101.12 Cost Summary Direct Materials 101.12 Direct Labor 512.00 Manufacturing Overhead 153.60 ?66.?2 Units 1.000 Cost per unit 0.??? Direct Labor 00000000 Total Cost Eer Rate 9 m Binge e 16.00 16.00 16.00 16.00 128.00 128.00 128.00 128.00 512.00 M' ufocturirlg overhead Total Cost $096 of Direct Labor Costs: 38.40 38.40 38.40 38.40 153.60 Production Cost Report Department: Cost: Material Labor Overhead Trans In Total Beginning WIP Cost incurred Total Units: Units Completed Equivalent Units ( ending WIP) Total Cost per Equivalent unitCost: Material Labor Overhead Trans In Total Beginning WIP Cost incurred 101.12 512.00 153.60 Total Units: 1,000.00 Units Completed 1,000.00 Equivalent Units (ending WIP) Total 1,000.00 Cost per Equivalent unit