Production Cost Report: Dept FLOW OF UNITS Physical Units DM EU Conversion EU Units to account for: Beginning work in process Started in production Total units to account for Units accounted for: Completed and transferred out Ending WIP 25,000 Total units accounted for FLOW OF COSTS Total DM Conversion Costs to account for: Beginning work in process Costs added during month Total costs to account for Cost per equivalent unit Costs accounted for: Completed and transferred out Ending WIP 210,800 $ 132,500 $ 78.300 Total costs accounted for