1 - physical flow of unit&equ.

Uints units Direct material Conversion

* units to be accounted for
beginning WIP 0
units transferred in 50,000
total 50,000
* units accounted for
units completed 40,000 40,000 40,000
End.WIP 10,000 10,000 4000
total 50,000 50,000 44,000

2- cost per equivalent unit

cost at the beginning $0.00
cost incurred $786,000.00 $555,000.00 $231,000.00
total $786,000.00 $555,000.00 $231,000.00
cost per equivalent unit $11.10 $5.25 total $16.35

3- cost reconciliation schedule

* Costs to be accounted for
beginning WIP $0.00
units transferred in $786,000.00
total $786,000.00
* Costs accounted for
units completed $654,000.00 $444,000.00 $210,000.00
End.WIP $132,000.00 $111,000.00 $21,000.00
total $786,000.00