Name: WIP-1 DM are added at the Beginning of WIP-1 CC costs are added evenly through the process of WIP-1 Unit data Beginning WIP inventory Started in Production # of Units 36,000 Tranferred Out to WIP-2 Ending WIP inventory Ending Inv Percent completion Cost data: 22,000 14,000 10% Conversion Costs DM $46,800$2,000$35,440 $84,240 DETERMINE EQUIVALENT UNITS DETERMINE COST PER EQUIV UNIT ASSIGNMENT OF COSTS