Lits transferred 5.000 Materials are added only at the bed of the process Compute equivalent units of production for both materials and conversion costs Physical Units Equivalent Units Conversion Costs Materials QUANTITIES Units to be accounted for Work in process, January 1 Started into production Our 1 Total units Units accounted for Transferred out Work in process, January 31 Total units Lits transferred 5.000 Materials are added only at the bed of the process Compute equivalent units of production for both materials and conversion costs Physical Units Equivalent Units Conversion Costs Materials QUANTITIES Units to be accounted for Work in process, January 1 Started into production Our 1 Total units Units accounted for Transferred out Work in process, January 31 Total units