LO1. How do costs flow through a process costing system? a) Job order costing system accumulated costs by b) Process costing system accumulates costs by c) ABC Company has two departments, mixing and packaging. If the mixing department costs are $200,000, and packaging department cots are $150,000, what is the cost per unit if 10,000 units are produced? LO2. What are equivalent units of production, and how are they calculated? a) ABC Company has 1,000 units in ending Work-in-Process Inventory. The units are 100% complete for direct materials and 40% complete for conversion. The equivalent units for ending Work-in-Process Inventory for direct materials would be: The equivalent units for ending Work-in-Process Inventory for conversion would be: