UNITS Units to be accounted for. Brite Toothbrushes Process Costing Production Report (Weighted Average Method) Assembly Department For the Month Ended April 30, XXXX Physical Units Beginning work in process 50% complete as to conversion 10,000 Started into production 62,500 Total units 72,500 Units accounted for. Completed and transferred out Ending work in process 30% complete as to conversion Total units COSTS Cost of beginning work in process Current period costs Total costs Equivalent units Cost per equivalent unit 60,000 Equivalent Units Direct Materials Conversion Cost Direct Materials $ Conversion Cost 50,000 $ 15,000 $ $ 1,015,000 $ 828,750 $ Costs to be accounted for Beginning work in process Current period costs Direct Materials Total costs Costs accounted for: Completed and transferred out Ending work in process Total costs Total Cost 65,000 1,843,750 Conversion Total Cost Cost