Production Cost Report: Forming Dept.- MAY
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
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		$ 1.50	$ 0.60
Costs accounted for:
Completed and transferred out
Ending WIP
Total costs accounted for