Beginning WIP Ending WIPCost Degree completed Cost Degree completedTI 100% TI 100%DM 100% DM 90%DL 60% DL 70%MOH 50% MOH 35%

TI DMUnits to be accounted for: BB WIP 100,000 Units started 500,000 Total units to account for 600,000

Units accounted for: Completed and transferred out: BB WIP 100,000 - - Started and completed 300,000 300,000 300,000 EB WIP 200,000 200,000 180,000 Total units accounted for 600,000 500,000 480,000

Costs to be accounted for: Cost in BB WIP 255,200 128,000 80,000 Current period costs 1,243,600 640,000 384,000 Total costs to be accounted for 1,498,800 768,000 464,000 Cost per equivalent unit $ 1.28 $ 0.80

Costs accounted for: Costs assigned to units TO: Cost in BB WIP $ 255,200 $ 128,000 $ 80,000 Costs added to BB WIP $ 21,000 $ - $ - Cost of started and completed $ 768,000 $ 384,000 $ 240,000 Total cost of TO $ 1,044,200

Cost assigned to EB WIP $ 454,600 $ 256,000 $ 144,000

DL MOH

40,000 50,000 300,000 300,000 140,000 70,000 480,000 420,000

28,800 18,400 144,000 75,600 172,800 94,000 $ 0.30 $ 0.18

$ 28,800 $ 18,400 $ 12,000 $ 9,000 $ 90,000 $ 54,000

$ 42,000 $ 12,600