VOCAB! HELP

Summarize the flow of physical units
	Equivalent units completed and transferred multiplied by cost per equivalent unit
	Direct labor and manufacturing overhead
	Total costs to account for divided by equivalent units
	Express the amount of work done during a period in terms of fully completed units of output
	Schedule that summarizes the five steps process of assigning costs for a department
	The two categories of costs tracked in process costing
	Beginning work in process units plus units started during the period
	Equivalent units in ending work in process inventory multiplied by cost per equivalent unit
	Account credited for the cost of units completed and transferred from Dept. A to Dept. B
	Multiplied by the number of units in ending work in process to determine the equivalent units
	Units completed and transferred during the period + Ending work in process units
	Account debited for the cost of units completed and transferred from Dept. A to Dept. B
	Cost of beginning work in process inventory + costs added during the period
	Account debited for the cost of units completed and transferred from the last department

1.	Conversion costs
2.	Direct materials and conversion costs
3.	Equivalent units
4.	Total physical units to account for
5.	Total physical units accounted for
6.	Percentage of completion
7.	Total costs to account for
8.	Cost per equivalent unit
9.	Cost assigned to units completed and transferred
10.	Cost assigned to ending work in process inventory
11.	Work in process Dept. B
12.	Work in process Dept. A
13.	Finished goods inventory
14.	Production cost report
15.	Step 1 of process costing