Production Cost Report External Assembly DEPARTMENT Month Ended September 10 175 units 3845 units 2758 25% complete for conversion Physical In Equivalent Us Materials Cost teinning Work in Process Inventory Transferred in from internal Assembly Completed and transferred out to Testing Ending Works Processory COSTS Unginning Work in Process theory Transferred in from internal Assembly Cosis added dating September Direct Materials Director Manufacturing ocated 680 21570 5486 1001 1504 UNITS Units to account for Tegning work in process Transferred in Total units to account for is accounted for Completed and out Ending work in proces Totalowed for WIP domation tradin materials cos Com 116 Material Cat Total Cote 204 COSTS Co to account for Beginning work in Corsadded during period Totalcom tot for Divided by to UP Cost per epulver 41 12 3 - Costs at counted for Completed and transferred out Ending work in process Total cost accounted for 35 37 3 19