Equivalent Unit 1 Equivalent Units Transferred to next department Ending WIP Units Parially Completed Material, Conversion 22 3 4 5 7 8 9 0 13 12 3 4 15 6 27 28 29 4 30 31 32 33 34 35 36 37 38 Equivalent Units Cost per Equivalent Unit Beginning WIP Costs added during period Total Cost Equivlent Units Cost per Equivalent Unit Cost per Unit $.+$.= Total Cost of Units Transferred "$ Cost of Ending WIP Materials "$.5 Cost of Ending WIP Conversion "$.> Ending WIP Cost Reconciliation Costs to be accounted for: Beginning WIP Costs added during period Total Costs Ending WIP Cost of Units Transferred to next department Total Costs Materials Conversion Materials Conversion