Physical Units 2.800 STEP BY STEP 1 Enter Beginning WIP of 2,800 2 Enter DM material started, 20.400 3 =H3 H4 23.200 Begiving WP Process Costing Lab-NEW See Step By Step on the night + Units Started Units to Account for Read this infor: WORK IN PROCESS BAKING DEPARTMENT Units Compl and Transl Balance 2,800 units, 40% complete 8,624 To FG, 20.100 units Ending WIP Direct Materials, 20,400 units 91.800 158,790 Units Accounted For Direct Labor 48,220 Factory Overhead 24.840 Step 3 COST TABLE Balance, 3,100 Units, ON complete 14.594 BEGINNING WIP 20.100 3.100 Equivalent Units 100120 100 GON 1360 21.960 4 Enter units completed/trans in H7, 20,100 5 Enter ending WIP units in HD 2.100 6 In cell 9: 1728 22200 WIP DM Conversion (DLFO) 7 Enter cost data in shaded areas 8 Total up all costs in cell 16: ssum(H16:16) Cost Per Unit $0.00 9 Cost Per Unit K16/19 Units Transferred Cost Ending WIP Cost 10 Cost of Units Transferred 119-17 11 Cost of Units in Ending WIP 019-28 $0.00 30.00