STEP BY STEP Enter Beginning WIP of 2800 2 Enter DM material started. 20,400 3 =H3 H4 Equivalent Units Bearing WIP Process Costing Lab-NEW See Step by Step on the night Units Started Units to Account For Read this info: WORK IN PROCESS BAKING DEPARTMEN'Units Compl and Trans Balance 2.000 units, 40h complete 8,624 To FG, 20, 100 units Ending WIP Direct Materials, 20,400 units 91,800 150.700 Units Accounted for Direct Labor 48,220 Factory Overhead 24,640 Step 3 COST TABLE Balance 3.100 Units 601 complete 14.604 BEGINNING WIP Enter units completed/trant in H7, 20,100 5 Enter ending WIP units in HB, 3.100 6 in cell: 718 DM Conversion (DL.FO) 7 Entercost data in shaded areas Total up allows in cell 16 MH16:16) Cost Per Unit #DIV/0! 9 Cost Per Unit K16/10 Units Transferred Cost Ending WIP Cost EDIVO DIV/0! EDIVO 10 Cost of Units Transferred 119.)? 11 Cost of Units in Ending WIP =119-JB