Kipling Manufacturing.Inc. Blending Department Flow of Units and Equivalent Units Calculation, January 2016 Equivalent Units % Work Direct % Work done Materials Done 70,000 100% 70,000 100 % 100% 60% 0 x b. OX Complete/Transferred Ending Inventory Total Conversion Costs 70,000 0x b. a. 0 X Product Cost Report Direct Materials 0 X $ OX Conversion Costs $ 0 X $ OX 0 x 0 X 0X $ $ $ OX OX OX 0 % $ 0X c. $ 0 x . $ OX Beginning Inventory Current Total Costs to Account For +. Total Equivalent Units Average cost / Equivalent unit (round 4 decimal places) Complete / Transferred: Direct Materials Conversion costs Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated OX 0xd $ $ OX $ $ 0 . 958,000 Check Kipling Manufacturing.Inc. Blending Department Flow of Units and Equivalent Units Calculation, January 2016 Equivalent Units % Work Direct % Work done Materials Done 70,000 100% 70,000 100 % 100% 60% 0 x b. OX Complete/Transferred Ending Inventory Total Conversion Costs 70,000 0x b. a. 0 X Product Cost Report Direct Materials 0 X $ OX Conversion Costs $ 0 X $ OX 0 x 0 X 0X $ $ $ OX OX OX 0 % $ 0X c. $ 0 x . $ OX Beginning Inventory Current Total Costs to Account For +. Total Equivalent Units Average cost / Equivalent unit (round 4 decimal places) Complete / Transferred: Direct Materials Conversion costs Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated OX 0xd $ $ OX $ $ 0 . 958,000 Check