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Process Costing Production Report (Weighted Average Method) UNITS Step 1 Physical Units Units to be Accounted for Beginning Work in Process 3,150 Started into Production Total Units 7,400 Step 2 Equivalent Units Materials Conversion Units Accounted for as Follows Completed and Transferred Ending Work in Process 3,500 3,900 7,400 3,500 3,900 7,400 Total Units 6,230 COSTS Step 3: Cost per Equivalent Unit Materials Conversion Total Cost S 16,100$12,600 S 28,700 Cost of Beginning Inventory 183,700 Current Period Costs Total Cost of Units in Process Equivalent Units Cost per Equivalent Unit 180,530 364,230 $ 199,800$ 193,130 S 392,930 6,230 $31.00 7,400 Step 4: Reconcile Work in Process Materials Conversion Total Cost S 16,100$12,600 S 28,700 Cost to be Accounted for Beginning Work in Process Current Period Costs 183,700 180,530 364,230 Total Costs $ 199,800$ 193,130 S 392,930 Cost Accounted for as Follows Units Completed and Transferred $ 108,500 Ending Inventory 84,630 $ 199,800$ 193,130 S 392,930