UNITS Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 Equivalent Units Physical Direct Conversion Units Materials Costs Units to account for: Beginning work-in-process Started in production 400 2,100 Total units to account for Units accounted for: (a) Completed and transferred out (b) (d) (g) Data table Ending work-in-process Total units accounted for COSTS Costs to account for: 400 (e) (h) (c) (f) (i) Direct Conversion Total Materials Costs Costs Beginning work-in-process $ 1,100 (j) $ 2,025 Costs added during period 11,600 6,563 (k) Total costs to account for (1) 7,488 20,188 Divided by: Total EUP (m) (n) (0) (p) Cost per equivalent unit Costs accounted for: Completed and transferred out (q) (r) @ Ending work-in-process (t) (u) (v) (0) (d) Cost per equivalent unit Costs accounted for: Completed and transferred out (q) (r) (s) (t) Ending work-in-process (u) (v) (w) (x) $ 20,188 Total costs accounted for Complete the missing amounts in the following production report. Materials are added at the beginning of the process; conversion costs are incurred evenly; the ending inventory is 60% complete. The company uses the weighted-average method. (Click the icon to view the production report.) Begin with the equivalent units of production for direct materials and for conversion costs. Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 UNITS Equivalent Units Physical Units Direct Conversion Materials Costs Units to account for: Beginning work-in-process Started in production 400 2,100 Total units to account for Units accounted for: Completed and transferred out Ending work-in-process 400 Total units accounted for Complete the production cost report that you began in the step above by calculating the costs per equivalent unit in this step, and then by calculating the the total cost of units completed and transferred out and of units in ending inventory in the following step. (Enter the cost per equivalent unit amounts to the nearest cent and all other amounts to the nearest dollar. Abbreviation used: EUP = equivalent units of production.) Clarence Company Production Cost Report - Finishing Department Month Ended September 30, 2018 Direct Conversion Total COSTS Materials Costs Costs Costs to account for: Beginning work-in-process 1,100 $ 2,025 11,600 6,563 Costs added during period Total costs to account for 7,488 20,188 Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for $ 20,188