elow is a partial production cost report for only processing department units accounted for equivalent units materials conversion completed and transferred to the next department 68,800 68,800 68,800 work in process, ending 19,600 11,760 7,840 88,400 80,560 76,640 costs to be accounted for materials conversion work in process, beginning $128,019 $ 87,570 $40,449 added during the period 295,921 198,418 97,503 $423,940 $285,988 $137,952 costs accounted for materials conversion completed and transf