NERDZY Computer Company Production Cost Report - External Assembly DEPARTMENT Month Ended September 30 125 nits 3545 2758 units 25% complete for conversion Physical Units Equent Units Material Costs UNITS Beginning Work in Process Inventory Transferred in from internal Assembly Completed and transferred out to Testing Ending Work in Process Inventory COSTS Beginning Work in Process inventory Transferred in from internal Assembly Costs added during September Direct Materials Direct labor Manufacturing overhead allocated 680 UNITS Units to account for Beginning work in process Transferred in Total units to account for 21570 5.486 1004 3504 Units accounted for Completed and transferred out Ending work in process Total units accounted for Beg WIP Information transfetred in costs materials costs conversion costs Materials Costa Total Care 136 340 204 COSTS Costs to account for Beginning work in process Costs added during period Total costs to account for Divided by totalCUP Cout perquivalent Costs accounted for Completed and transferred out Ending work-in process Total costs accounted for