PA

Beginning inventory Started during the month Total units to account for Completed and transferred out Ending work in process Total units accounted for Work in process completion % 100% 25% Material Units Conversion Units Completed and transferred out 70,000 70,000 Ending work in process ? ? Total units accounted for ? ? Costs to account for Materials Conversion Total Beginning work in process $ 3,500 $16,000 $19,500 Transferred in 0 0 0 Incurred during the period $25,000 $45,000 $70,000 Total costs to account for _ , ? Eguivalent units Cost per equivalent unit for department Transferred-out costs ? End work in process: materials End work in process: conversion End work in process: total Total costs accounted for