Richardson Testing Center

Production Report for January

UNIT INFORMATION

Units to account for:

Units in beginning work in process

Units started

Total units to account for

Units accounted for:

Units completed

Units in ending work in process $(25\%$ complete$)$

Total units accounted for

Work completed

COST INFORMATION

Costs to account for:

Beginning work in process

Incurred during the period

Total costs to account for

Divided by equivalent units

Cost per equivalent unit

Costs accounted for:

Goods transferred out $($$$2530,000)$

Ending work in process $($$$251,500)$

Total costs accounted for