Production Cost Report For the Month Ended October 31 Equivalent Units Physical Conversion Units Materials Quantities Units to be accounted for Work in process, October 1 26,200 (all materials, 70% conversion costs) Started into production 196L500 222,700 Total units Units accounted for 157,200 Transferred out Work in process, October 31 65,500 (60% materials, 40% conversion costs) Total units accounted for 222,700 Conversion Materials Total Costs Costs Unit costs $314,400 $137 550 $451.950 Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, October 1 $39,300 Started into production 412,650 $451,950 Total costs