For Month Ended October 31 Unit reconciliation: Units to account for: Units started this period Beginning work in process Total units to account for Total units accounted for: Completed and transferred out Ending work in process Total units accounted for Completed and transferred out Direct Materials Conversion Units EUP Complete EUP Complete Direct Materials Conversion Costs EUP Costs EUP 0 Completed and transferred out Ending work in process Total units Cost per equivalent unit of production Cost of beginning work in process Costs added this period Total costs - Equivalent units of production Cost per equivalent unit of production Cost Assignment Completed and transferred out Direct materials Conversion Total completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per CUP Total cost 5 0 0.005 0.00 $ Trom.cutting to Ass View transaction list Journal entry worksheet Record the transfer of goods to next department. Note: Enter debits before credits. Date General Journal Debit Credit October 31 B Record entry Clear entry View general journal