Guthrie cleaner company manufactures its product through two manufacturing process: Mixing and blending. below is the production cost report for the month of March GUTHRIE CLEANER COMPANY Mixing and Blending Department Production Cost Report For the Month Ended March 31 Equivalent Units Physical Conversion QUANTITIES Units Materials Costs Units to be accounted for Work in process, March 1 10.000 Started into production 100,000 Total units 110,000 Units accounted for Transferred out 95.000 2 A ? B Work in process, March 31 (60% materials, 20% conversion costs) 15,000 C ? D Total units 1 10,000 ? H ?1 COSTS Conversion Unit costs Materials Costs Total Costs in March $156,000 $98,000 $254.000 Equivalent units 7 E ?F Unit costs $ ? $ ? K $ ? G Costs to be accounted for Work in process, March 1 $ 8.700 Started into production 245,300 Total costs $254,000 COST RECONCILIATION SCHEDULE Costs accounted for Transferred out $ ? L Work in process, March 31 Materials Conversion costs 2N o Total costs ? P