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Unformatted text preview: 155,000 cost per equivalent unit .96 1.66 units completed & transffered out 148800 257300 Part 4. cost of beg. Work in process inventory 14100 22680 cost of end. Work in process inventory 142380 237940 417100 cost of ending WIP 7680 3320 Cost of Units completed and transferred out 148800 257300 417100 The equivalent units for the units completed and transferred out are simply the number of units transferred to the next department because they would not have been transferred unless they were complete. The costs assigned to ending work in process inventory and to the units transferred out reconcile with the costs we started in the beginning....
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- Spring '10