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: Materials | Conversion STEP 2: Total Prod. Total costs Cost to be accounted for: Costs Materials Conversion Total cost (a) Equivalent units of production (b) (Step 1 above) Cost per equivalent unit (a / b) STEP 3: Equivalent units Cost Reconciliation Materials | Conversion Total cost of goods completed Total ending work in process Total cost NB: Remember to answer parts b thru d on the previous page