STEP 1: Quantity Production report Units to be accounted for: Schedule Work in process, beginning Started into production Total units Equivalent units Units accounted for: Ingredients Conversion STEP 2: Total Prod. Total costs Cost to be accounted for: Costs Ingredients Conversion Total cost (a) Equivalent units of production (b) (Step 1 above) Cost per equivalent unit (a / b) STEP 3: Equivalent units Cost Reconciliation Ingredients Conversion Total cost of goods completed Total ending work in process Total cost Focus MacBook Air