1 - physical flow of unit&equ.

Uints units Direct material Conversion

* units to be accounted for
beginning WIP 2,800
units transferred in 12,000
total 14,800
* units accounted for
units completed 11,800 11,800 11,800
End.WIP 3,000 3,000 600
total 14,800 14,800 12,400

2- cost per equivalent unit

cost at the beginning $61,100.00 $32,000.00 $29,100.00
cost incurred $496,120.00 $112,300.00 $383,820.00
total $557,220.00 $144,300.00 $412,920.00
cost per equivalent unit $9.75 $33.30 total $43.05

3- cost reconciliation schedule

* Costs to be accounted for
beginning WIP $61,100.00
units transferred in $496,120.00
total $557,220.00
* Costs accounted for
units completed $507,990.00 $115,050.00 $392,940.00
End.WIP $49,230.00 $29,250.00 $19,980.00
total $557,220.00