NERDZY Computer Company Production Cost Report - External Assembly DEPARTMENT Month Ended September 30 Physical Units Transferred In Equivalent Units Direct Conversion Materials Costs UNITS Units to account for: Beginning work-in-process Transferred in Total units to account for 125 3,845 3,970 2.758 21,570 5,486 Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for 204 204 Transferred Direct Materials Conversion Costs Total Costs COSTS Costs to account for: Beginning work in process Costs added during period Total costs to account for Divided by total EUP Cost per equivalent unit $136 136 $340 5.46 $204 204 Costs accounted for Completed and transferred out Ending work-in-process Total costs accounted for 125 units 3845 units 2758 units 0.25 complete for conversion 5 UNITS 6 Beginning Work-in-Process Inventory 7 Transferred in from Internal Assembly 8 Completed and transferred out to Testing Ending Work-in-Process Inventory 9 10 COSTS 11 Beginning Work-in-Process Inventory 12 Transferred in from Internal Assembly 13 Costs added during September: 14 Direct Materials 15 Direct labor 16 Manufacturing overhead allocated 17 18 19 Beg WIP Information 680 21570 5486 1004 3504 20 transferred in costs 21 materials costs 22 conversions costs 23 136 340 204