Physical Units Data 70,000 units 350,000 units 40,000 units Beginning Work in Process Units Started to WIP Ending Work in Process (100% complete materials, 75% complete for conversion costs Manufacturing Cost Data Beginning work in Process $ $ Materials 86,000 Conversion Costs 36,000 Costs added Materials 447,400 Conversion Costs 210.000 Step 182. Account for the Physical units and Determine the Equivalent units completed for the month Step 3 Determine the material and conversion costs per unit Step 4 Prepare a cost reconciliation