Production Data - Basketballs Units %complete
WIP 1/1 500 60%
Units started in prod 1000
WIP 1/31 600 30%

Cost Data- Basketballs
WIP 1/1
Materials $750
Conversion Cost 600 $1350
DM 2400
DL 1580
Manf OH 1060



Calculate the following:
1. equivalent units of production for materials and conversion cost
2. unit costs of production for materials and conversion cost
3. assignment of cost to units transferred out and in process at the end of the accounting period

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As an added note, equivalents units gets long and involved, and would be difficult for someone to just try to explain in this format. You're going to need to have at least some work done or ask specific questions about where you're stuck.

I would agree with Morgaine300. The EPU aspect is quite involved, Your question must state the method of valuation of WIP - weighted average or FIFO. Again, the percentage complete should be separated for materials and conversion costs. I have never produced or seen the production of basket balls, but I feel that the materials enter the beginning of the process, and therefore no WIP materials