Production Cost Report
Mixing Department
June
Quantity Reconciliation
Units in beginning WIP 400
Units started 2,100
Units to account for 2,500
Units completed 2,300
Units in ending WIP ( 100% material, 70% conv. Costs) 200
Units accounted for 2,500

Cost Per Equivalent Unit Calculation
Cost Material Labor Overhead Total
Beginning WIP $475 $1,200 $2,400 $4,075
Cost incurred during June 4,125 11,610 23,830 39,565
Total $4,600 $12,810 $26,230 $43,640

Units
Units completed 2,300 2,300 2,300
Equivalent units, ending WIP
Total f h
Cost per equivalent unit i j k l