Physical Quantities Units Units to be accounted for Work in process, October 1 25,620 (all materials, 70% conversion costs) Started into production 192,150 Total units 217,770 Units accounted for Transferred out 153,720 Work in process, October 31 64,050 (60% materials, 40% conversion costs) 217,770 Total units accounted for osts Unit costs Total Costs Equivalent units Unit costs osts to be accounted for Work in process, October 1 Started into production Total costs HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Materials Costs 153720 128100 7686 38430 192150 25620 Conversion Materials Costs Total $134,505 $441,945 $307,440 161406 192150 1.60 0.83 J 2.43 $38,430 403,515 44 945 Physical Quantities Units Units to be accounted for Work in process, October 1 25,620 (all materials, 70% conversion costs) Started into production 192,150 Total units 217,770 Units accounted for Transferred out 153,720 Work in process, October 31 64,050 (60% materials, 40% conversion costs) 217,770 Total units accounted for osts Unit costs Total Costs Equivalent units Unit costs osts to be accounted for Work in process, October 1 Started into production Total costs HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Materials Costs 153720 128100 7686 38430 192150 25620 Conversion Materials Costs Total $134,505 $441,945 $307,440 161406 192150 1.60 0.83 J 2.43 $38,430 403,515 44 945