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Process Costing Production Report (Weighted Average Method) Assembly Department For the Month Ended April 30, XXXXXx Physical Units 5,000 57,500 62,500 50.000 UNITS Units to be accounted for Beginning work in process 50% complete as to conversion Started into production Total units Units accounted for Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Cost of beginning work in process Current period costs Equivalent units Cost per equivalent unit Total costs Equivalent Units Direct Materials Conversion Cost Direct Materials Conversion Cost $ 45,000 $ 10.000 S $ 1.000.000 $ 430.000 $ Total Cost 55.000 1.430.000 Units accounted for: Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Cost of beginning work in process Current period costs Equivalent units Cost per equivalent unit Costs to be accounted for Beginning work in process Current period costs Total costs Costs accounted for Completed and transferred out Ending work in process Total costs Total costs 50,000 Direct Materials Conversion Cost Direct Materials Conversion Cost S 45,000 $ 10,000 $ 55,000 $1,000,000 $430,000 $ 1.430,000 Direct Materials Conversion Cost Total Cost Total Cost