facility that manufactures landing Romero Company Perth Division is a new state of the art gears for airplanes. The September 30th ending work in process is comprised of labor and overhead and is approximately 60% complete. All materials are assumed to be 100% complete. Total materials costs during the period totaled $840,000 As the new plant accountant, you are asked to complete the production cost report which appears as ROMERO COMPANY-Perth Division Production Cost Report For the Month Ended September 30, 2017 Equivalent Units Quantities Units to be accounted for Work in process, September 1 Started into production 300 1,100 1,400 Total units Units accounted for 900 900 900 Work in process, September 30 500 500 Total units accounted for 1,400 COSTS Total Unit costs Costs in September $840,000 S 1,104,000 Equivalent units Unit costs $220 s Costs to be accounted for Work in process, Sept. 1 Started into production $243,400 Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, September Conversion costs 66,000 Total costs $1,104,000