Direct Materials Conversion Cost 64,000 Units accounted for: Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Direct Conversion Materials Cost $ 52,000 $ 17,000 $ Total Cost 69,000 Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit $ 994,500 $ 1,016,250 $2,010,750 Direct Materials Conversion Cost Total Cost Costs to be accounted for Beginning work in process Current period costs Total costs Costs accounted for: Completed and transferred out Ending work in process Total costs Direct Materials Conversion Cost 64,000 Units accounted for: Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Direct Conversion Materials Cost $ 52,000 $ 17,000 $ Total Cost 69,000 Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit $ 994,500 $ 1,016,250 $2,010,750 Direct Materials Conversion Cost Total Cost Costs to be accounted for Beginning work in process Current period costs Total costs Costs accounted for: Completed and transferred out Ending work in process Total costs