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PRODUCTION REPORT Weighted-Average Method WHOLE UNITS Units to be accounted for: Work in process, Beg Started into or transferred

in Total units to be accounted for 50,000 225,000 275,000 TOTAL Trans In DM Conversion

Equivalent Units (EU) Units accounted for as follows: Transferred out or finished Work in process, Ending DM __100__% and CC _20___% Total units accounted for 75,000 275,000 75000 275,000 15000 215,000 TOTAL 200,000 Trans In DM 200,000 Conversion 200,000

$$ INPUT Cost to be accounted for: Work in process, Beginning Cost added in the department Total cost to be accounted for $ $ TOTAL 104,550.00 694,950 799,500.00 Trans In DM 70,500.00 342,000.00 412,500.00 Conversion 34,050.00 352,950.00 387,000.00 215000 Cost per EU 3.3 1.50 1.80

$$ OUTPUT Cost accounted for as follows: Transferred Out Work in process, Ending

TOTAL 660,000.00

Trans In -

DM 300,000.00

Conversion 360,000.00

DM, at $ __1.50___ per EU Conversion, at $ _1.80___ per EU Total work in process, Ending Total cost accounted for $ 112,500 27,000 139,500 799,500

75,000.00 15,000.00