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Roger's Frozen Pizzas Production Cost Report- Prepping Department (Partial) Month Ended April 30 Data Table Equivalent Units PhysicalDirect Conversion Prepping Department UNITS Units Materials Costs Units to account for: 15,000 90,000 105,000 Units to account for Beginning work-in-process, March 31 15000 90000 105000 Beginning work-in-process Started in April Started in production Total units to account for Total units to account for Units accounted for Completed and transferred out during April Units accounted for 15,000 40,000 50,000 105,000 From beginning work-in-process inventory Started and completed during April Beginning work-in-process 15000 Started and completed Ending work-in-process, April 30 Transferred to Cooking Department ][ [ Total units accounted for Ending work-in-process Total units accounted for 105000 Print Done