Physical Flow of Units Work-in-Process - Beginning 3,400 units Units Started this Period 25,500 units Units to Account for 28,900 units Total transferred out 23,400 units {12.01} Work-in-Process - Ending 5,500 units {12.02} Total Accounted for Equivalent Units Material (Round to two places, ##,## # ##) 28,900.00 {12.03} Equivalent Units Conversion (Round to two places, ##,###.##) 27,250.00 {12.04} Total cost of Material (Round to two places, ##.###.##) $47,396.00 {12.05} Total cost of Conversion (Round to two places, ##.##4.##) $118,537.50 [12.06} Total cost to account for (Round to two places, ##.###.##) $165,933.50 {12.07} Cost per equivalent unit of Material (Round to two places, ###.##) $1.64 {12.08} Cost per equivalent unit of Conversion (Round to two places, ###.##) $4.35 {12.09} Cost of the ending inventory, material and convesion (Round to two places, $###,###.##) $25,767.50 {12.10} Cost of the units transferred, material and convesion (Round to two places, $###,###.## ) $140,166.00 {12.11}