Jupiter Corporation manufactures home security devices. During 20 times 4, 1,000,000 units were completed and transferred to finished goods inventory on December 31, 20 times 4, these were 30,000 units in work in process. These units were 4890 Complete as the conversion and 10090 Complete as to direct material. Finished goods inventory consisted of 250,000 units. Materials are added to production at the be sinning of the manufacturing process, and over head is applied to each product at the rate of 10090 direct labor cost. There was no finished goods industry on january 1, 20xy. A revieus inductors cost records work in process, janvary 120 times 4 8390 complete as to conversion units started in production direct direct calers costs prepare chedre dec 31, 2014 physical flow units Equivalents units of production using the weisted Cost per equivalent unit for material and comparison Cost of the decelater 31, 2014 finished and work in process industry