Department Data Information about units: units in Beginning WIP Started during month Units in Ending WIP Percentage of completion: Direct materials Conversion Costs in Beginning WIP DM in beginning WIP Conversion costs in beginning WIP Cost information for the current month: DM traced to Dept during the month DL traced to Dept during the month MOH allocated to dept during the mo Production Cost Report: Blending Department - MAY 25,000 220,000 30,000 100% $132,500.00 $78,300.00 $45,000.00 $617,600.00 FLOW OF UNITS Units to account for: Beginning work in process Started in production Total units to account for Units accounted for: Completed and transferred Ending WIP Total units accounted for out FLOW OF COSTS NOTE: The blue box contains the data you'll need for completing the Production Cost Report (tan box). Certain figures in the blue box must be typed in. Other figures in the blue box can be cell referenced from another worksheet (= cell address). ALL cells in the Production Cost Report (tan box) should be formulas or cell-referenced to figures in the blue box. DO Costs to account for: Beginning work in process Costs added during month Total costs to account for Cost per equivalent unit Costs accounted for: Completed and transferred Ending WIP Total costs accounted for out Physical Units 25,000 220,000 245,000 215,000 30,000 245,000 Total $210,800.00 $2,027, 150.00 $8.27 $231,900.00 $2,027, 150.00 DM EU 215,000 30,000 245,000 $132,500.00 $5.25 $157,500.00 Conversion EU 215,000 24,000 239,000 Conversion $78,300.00 $662,600.00 $740,900.00 E. 10 $666,500.00 $74,400.00 $740,900.00