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2 > Production Cost Report - FIFO Equivalent Units Units to be accounted for: Total Materials Conversion Beginning WIP Units started 5 7 3 Units Amounts Beginning inventory 5,000 $ 124,800 Materials (100% complete as to material, 55% $ 104,500 Conversion complete for labor) Started 58,000 S 1,537,000 Materials $ 2,124,375 Conversion Ending inventory 6,000 (100% complete as to material, 40% complete for labor) 3 0 1 2 3 Units accounted for: Transferred out: From Beginning WIP Materials Conversion Started & completed Ending WIP 4 5 6 7 8 9 Costs to be accounted for: Beginning WIP Current period 0 -1 -2 -3 -4 5 -6 -7 -8 -9 0 =1 2 Divide by equivalent unit Cost per equiv unit Costs accounted for: Transferred out: From Beginning WIP Costs to complete Beg. WIP Materials Conversion Started & completed: Materials Conversion Ending WIP: Materials Conversion 3 -4 5 6 7 8 9