Pastr Clipboard 5 A1 ce Wrap Text General - BIU A Merge & Center $ % 80% Font D G Alignment 2 3 4 3 UNITS TO ACCOUNT FOR BEG UNITS Howorth Dental Products COST OF PRODUCTION REPORT DEPT MAY 2019 (A) (B) TOTAL MATERIAL CONVERSION START UNITS % % " COMPLETED 0 0 0 9 TOT TO ACCE 0 END UNITS 0 0 10 END UNITS 11 TOT UNITS 0 12 COMPLETED 13 14. 15 16 17 COSTS TO ACCOUNT FOR 18 BEG WIP 0 19 MATERIALS 0 20 LABOR 21 OVERHEAD 22 23 TOTAL 24 0 D Conditional Format as Cell Formatting Table Styles Number 1 Styles (A)X(B) EQUIVALENT UNITS MATERIAL 19 MATERIAL (D) KK)+(0) CONVERSION TOTAL CONVERSION COST COST COST 0 0 0 0 0 0 0 0 a 0 GWIP 0 0 0 MONTH COST 0 D 0 TOTL COST EQUIL UNITS 0 O COST/UNIT 0 0 WORK IN PROCESS DEPT #2 WORK IN PROCESS-DEP 25 26 27 30 BEARER RX 21 83 Howorth Dental Products is a London-based producer of a patented anti-microbial dental floss. All raw material is introduced at the beginning of the production process, but considerable processing time is needed to create the anti- microbial qualities of the specially designed floss Howorth measures output in meters of floss and applies the weighted verage process costing method. The following information is available for a recent period Beginning work in process 140.000 meters at a cost of $45,200 for direct materials, $24,900 for direct labor, and $24,900 for factory overhead. The conversion process was 55% complete Units started into production 200.000 meters Units completed and transferred to 380.000 meters Ending work in process inventory 20.000 meters. 30% complete Additional costs incumed during Direct materials $85.400 Direct labor, $98.200 Factory overhead, 500,000 0 D