$\backslash$table$[[,$Materials,Conversion$],[$Units completed,$180,000,180,000],[$Add: Units in ending WIP $$ Fraction complete,$66,000,38,940],[(66,00059\%),,],[$Equivalent units of output,$246,{000}_{?},218,940]]$

Costs:

Work in process, September $1$:

$\backslash$table$[[$Materials$,$$$147,000$