system of accounting for production and information about the first stage of production has become 1- beginning inventory of work process (120) units (80% conversion ending inventory of work in process (300) (40% conversion costs) 2-The units that started the stage (630) units and units completed and converted (400) unit 3- materials are Added at the start of the production processes, conversion costs are added equally during the production processes 4-Cost of work in process for direct material was 80000 dinar conversion cost 144000 dinar and Costs added in current period direct material 567000 dinar conversion cost 493900 dinar 5- Normal spoilage 10 % of good production and inspection point 50 % Production Process Required :- 1- prepare 2- calculate the cost per equivalent unit for each cost category; and assign costs to units completed and transferred ,and to units in ending work in process use FIFO method