Units to be accounted Work in process, Sept 1 (materials 90% complete. Convertion 80 % complete 40,000 Started into production 210.000 Total units to be accounted for Units accounted for as follows Transferred to next Department. 200,000 Work in process, Sept 30, (materials 75%, complete Convertion 60% Total Units accounted for: COST RECONCILIATION: Cost to be accounted for: Work in process, Sept 1 Cost added during month Total cost to be accounted for. Cost accounted for as follows: 50.000 $108,000 837,000