Complete the missing amounts in the following production report. Materials are added at the beginning of the process; conversion costs are incurred evenly; the ending inventory is 60% complete. The company uses the weighted-average method.

NATHAN COMPANY Production Cost Report – Finishing Department Month Ended September 30, 2018
Units	Physical units	Equivalent Units
		Direct materials	Conversion costs
Units to account for:
Beginning work-in-process	500
Started in production	2,200
Total units to account for	(a)
Units accounted for:
Completed and transferred out	(b)	(d)	(g)
Ending work-in-process	500	(e )	(h)
Total units accounted for	(c)	(f)	(i)
COSTS		Direct materials	Conversion costs	Total costs
Cost to account for:
Beginning work-in-process		\(1,200	(j)	\)2,140
Cost added during period		12,030	8,310	(k)
Total costs to account for		(l)	9,250	22,480
Divided by: Total EUP		(m)	(n)
Cost per equivalent unit		(o)	(p)
Costs accounted for:
Completed and transferred out		(q)	(r)	(s)
Ending work-in-process		(t)	(u)	(v)
Total cost accounted for		(w)	(x)	$22,480

A production cost report is prepared by the company's management using the process costing system to represent the total cost incurred while manufacturing the products.

$$\begin{gathered} \mathbf{Total}\mathbf{}\mathbf{Units}\mathbf{}\mathbf{to}\mathbf{}\mathbf{account}\mathbf{}\mathbf{for}\mathbf{=}\mathbf{Beginning}\mathbf{}\mathbf{WIP}\mathbf{}\mathbf{units}\mathbf{+}\mathbf{Started}\mathbf{}\mathbf{in}\mathbf{}\mathbf{production} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{500}\mathbf{+}\mathbf{2}\mathbf{,}\mathbf{200} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{700} \end{gathered}$$

The total units accounted for equals the total units to account for. Hence the total units accounted for is 2,700 units.

$$\begin{gathered} \mathbf{Completed}\mathbf{}\mathbf{and}\mathbf{}\mathbf{transferred}\mathbf{}\mathbf{outunits}\mathbf{=}\mathbf{Total}\mathbf{}\mathbf{units}\mathbf{}\mathbf{accounted}\mathbf{}\mathbf{for}\mathbf{-}\mathbf{Ending}\mathbf{}\mathbf{WIP}\mathbf{}\mathbf{units} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{700}\mathbf{-}\mathbf{500} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200} \end{gathered}$$

$$\begin{gathered} \mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{Completed}\mathbf{}\mathbf{units}\mathbf{}\mathbf{for}\mathbf{}\mathbf{direct}\mathbf{}\mathbf{materials}\mathbf{=}\mathbf{Number}\mathbf{}\mathbf{of}\mathbf{}\mathbf{units}\mathbf{\times }\mathbf{Completion}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200}\mathbf{\times }\mathbf{100}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200} \end{gathered}$$

$$\begin{gathered} \mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{ending}\mathbf{}\mathbf{WIP}\mathbf{}\mathbf{for}\mathbf{}\mathbf{direct}\mathbf{}\mathbf{materials}\mathbf{=}\mathbf{Number}\mathbf{}\mathbf{of}\mathbf{}\mathbf{units}\mathbf{\times }\mathbf{Completion}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{500}\mathbf{\times }\mathbf{100}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{500} \end{gathered}$$

$$\begin{gathered} \mathbf{EUP}\mathbf{}\mathbf{for}\mathbf{}\mathbf{directmaterials}\mathbf{=}\mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{completed}\mathbf{}\mathbf{units}\mathbf{+}\mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{WIPunits} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200}\mathbf{+}\mathbf{500} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{700} \end{gathered}$$

$$\begin{gathered} \mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{Completed}\mathbf{}\mathbf{units}\mathbf{}\mathbf{for}\mathbf{}\mathbf{conversion}\mathbf{}\mathbf{cost}\mathbf{=}\mathbf{Number}\mathbf{}\mathbf{of}\mathbf{}\mathbf{units}\mathbf{\times }\mathbf{Completion}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200}\mathbf{\times }\mathbf{100}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200} \end{gathered}$$

$$\begin{gathered} \mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{ending}\mathbf{}\mathbf{WIP}\mathbf{}\mathbf{for}\mathbf{}\mathbf{directmaterials}\mathbf{=}\mathbf{Number}\mathbf{}\mathbf{of}\mathbf{}\mathbf{units}\mathbf{\times }\mathbf{Completion}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{500}\mathbf{\times }\mathbf{60}\mathbf{\%} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{300} \end{gathered}$$

$$\begin{gathered} \mathbf{EUP}\mathbf{}\mathbf{for}\mathbf{}\mathbf{conversion}\mathbf{}\mathbf{costs}\mathbf{=}\mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{completed}\mathbf{}\mathbf{units}\mathbf{+}\mathbf{EUP}\mathbf{}\mathbf{of}\mathbf{}\mathbf{WIPunits} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200}\mathbf{+}\mathbf{300} \\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{500} \end{gathered}$$

$$\begin{gathered} \mathbf{Conversion}\mathbf{}\mathbf{costs}\mathbf{}\mathbf{of}\mathbf{}\mathbf{beginning}\mathbf{}\mathbf{WIP}\mathbf{=}\mathbf{Total}\mathbf{}\mathbf{costs}\mathbf{}\mathbf{to}\mathbf{}\mathbf{account}\mathbf{}\mathbf{for}\mathbf{-}\mathbf{Cost}\mathbf{}\mathbf{added}\mathbf{}\mathbf{during}\mathbf{}\mathbf{period} \\ \begin{array}{c}=\$9,250-\$8,310\\ =\$940\end{array} \end{gathered}$$

$\begin{array}{c}\mathrm{Total}\mathrm{costs}\mathrm{added}\mathrm{during}\mathrm{the}\mathrm{period}=\mathrm{Direct}\mathrm{material}+\mathrm{Conversion}\mathrm{costs}\\ =\$12,030+\$8,310\\ =\$20,340\end{array}$

$\begin{array}{c}\mathrm{Total}\mathrm{cost}\mathrm{to}\mathrm{account}\mathrm{for}\mathrm{direct}\mathrm{material}=\mathrm{Beginning}\mathrm{WIP}+\mathrm{Costs}\mathrm{added}\mathrm{duringtheperiod}\\ =\$1,200+\$12,030\\ =\$13,230\end{array}$

The total EUP for direct material equals the total units accounted for Direct material, which is 2,700 units.

The total EUP for conversion costs equals the total units accounted for conversion costs, which is 2,500 units.

$\begin{array}{c}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{Cost}\mathbf{}\mathbf{per}\mathbf{}\mathbf{}\mathbf{}\mathbf{EUP}\mathbf{}\mathbf{}\mathbf{=}\frac{\mathrm{Total}\mathrm{cost}\mathrm{to}\mathrm{account}\mathrm{for}\mathrm{direct}\mathrm{material}}{\mathrm{Total}\mathrm{EUP}\mathrm{of}\mathrm{direct}\mathrm{material}}\\ \mathbf{=}\frac{\$13,230}{2,700}\\ \mathbf{=}\mathbf{\$}\mathbf{4}\mathbf{.}\mathbf{90}\end{array}$

$\begin{array}{c}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{Cost}\mathbf{}\mathbf{per}\mathbf{}\mathbf{EUP}\mathbf{=}\mathbf{}\frac{\mathrm{Total}\mathrm{cost}\mathrm{to}\mathrm{account}\mathrm{for}\mathrm{conversion}\mathrm{costs}}{\mathrm{Total}\mathrm{EUP}\mathrm{of}\mathrm{conversion}\mathrm{costs}}\\ \mathbf{=}\frac{\$9,250}{2,500}\\ \mathbf{=}\mathbf{\$}\mathbf{3}\mathbf{.}\mathbf{70}\end{array}$

$\begin{array}{c}\mathrm{Cost}\mathrm{of}\mathrm{completed}\mathrm{and}\mathrm{transferred}\mathrm{outunits}=\mathrm{Completed}\mathrm{and}\mathrm{transferred}\mathrm{out}\mathrm{units}\times \mathrm{Cost}\mathrm{per}\mathrm{EUP}\\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200}\mathbf{\times }\mathbf{\$}\mathbf{4}\mathbf{.}\mathbf{90}\\ =\$10,780\end{array}$

$\begin{array}{c}\mathrm{Cost}\mathrm{of}\mathrm{completed}\mathrm{and}\mathrm{transferred}\mathrm{outunits}=\mathrm{Completed}\mathrm{and}\mathrm{transferred}\mathrm{outunits}\times \mathrm{Cost}\mathrm{per}\mathrm{EUP}\\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{2}\mathbf{,}\mathbf{200}\mathbf{\times }\mathbf{\$}\mathbf{3}\mathbf{.}\mathbf{70}\\ =\$8,140\end{array}$

$\begin{array}{c}\mathrm{Total}\mathrm{Cost}\mathrm{of}\mathrm{completed}\mathrm{and}\mathrm{transferred}\mathrm{outunits}=\mathrm{Cost}\mathrm{of}\mathrm{Direct}\mathrm{material}+\mathrm{Cost}\mathrm{of}\mathrm{conversion}\mathrm{cost}\\ =\$10,780+\$8,140\\ =\$18,920\end{array}$

$\begin{array}{c}\mathrm{Cost}\mathrm{of}\mathrm{Ending}\mathrm{WIP}=\mathrm{Ending}\mathrm{WIP}\mathrm{units}\times \mathrm{Cost}\mathrm{per}\mathrm{EUP}\\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{500}\mathbf{\times }\mathbf{\$}\mathbf{4}\mathbf{.}\mathbf{90}\\ =\$2,450\end{array}$

$\begin{array}{c}\mathrm{Cost}\mathrm{of}\mathrm{Ending}\mathrm{WIP}\mathrm{for}\mathrm{conversion}\mathrm{costs}=\mathrm{Ending}\mathrm{WIP}\mathrm{units}\mathrm{for}\mathrm{conversion}\mathrm{costs}\times \mathrm{Cost}\mathrm{per}\mathrm{EUP}\\ \mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{}\mathbf{=}\mathbf{300}\mathbf{\times }\mathbf{\$}\mathbf{3}\mathbf{.}\mathbf{70}\\ =\$1,110\end{array}$

$\begin{array}{c}\mathrm{Total}\mathrm{cost}\mathrm{of}\mathrm{Ending}\mathrm{WIP}=\mathrm{Cost}\mathrm{of}\mathrm{direct}\mathrm{material}+\mathrm{Cost}\mathrm{of}\mathrm{conversion}\mathrm{costs}\\ =\$2,450+\$1,110\\ =\$3,560\end{array}$

$\begin{array}{c}\mathrm{Total}\mathrm{cost}\mathrm{accounted}\mathrm{for}\mathrm{directmaterial}=\mathrm{Cost}\mathrm{of}\mathrm{completed}\mathrm{units}+\mathrm{Ending}\mathrm{WIP}\\ =\$10,780+\$2,450\\ =\$13,230\end{array}$

$\begin{array}{c}\mathrm{Total}\mathrm{cost}\mathrm{accounted}\mathrm{for}\mathrm{conversion}\mathrm{costs}=\mathrm{Cost}\mathrm{of}\mathrm{completed}\mathrm{units}+\mathrm{Ending}\mathrm{WIP}\\ =\$8,140+\$1,110\\ =\$9,250\end{array}$