$\backslash$table$[[$UNITS$,\backslash$table$[[$Physical$],[$Units$]],,,,],[$Units to be accounted for:$],[$Beginning work in process $50\%$ complete as to conversion,$7,000,,,,],[$Started into production,$59,500,,,,],[$Total units,$66,500,,,,],[,$Equivalent Units,,$],[,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Cost$]],,],[$Units accounted for:$],[$Completed and transferred out,$54,000,,,,],[$Ending work in process $30\%$ complete as to conversion$],[$Total units$],[$COSTS$,,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]]],[$Cost of beginning work in process,,$47,000,12,000,$$$,59,000],[$Current period costs$],[$Total costs,,$$,997,500,577,500,$$$,1,575,000$