HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Physical Conversion Quantities Units Materials Costs Units to be accounted for Work in process, October 1 21,400 (all materials, 70% conversion costs) Started into production 160,500 Total units 181,900 Units accounted for Transferred out 128,400 Work in process, October 31 (60% materials, 40% conversion costs) 53,500 Total units accounted for 181,900 Conversion Costs Costs Materials Total Unit costs Total Costs $256,800 $112,350 $369,150 Equivalent units Unit costs $ $ $ Costs to be accounted for Work in process, October 1 Started into production $32,100 337,050 Total costs $369,150