Tropical Sun Blended Department

Unit Reconciliation
Units in Beginning WIP Material 80%, Conv. Cost
55%
7,500.00
97,000.0
units started into production
0
104,500.0
0

Units accounted for

92,500.0
0
12,000.0
0

Units transferred out

units in ending WIP material 65%, conv 55%

104,500.0
0

Units accounted for

Cost of Equivalent
Unit Calculation
Materi
al

Costs
Beginning WIP
costs added during may
Total
Units transferred out
Equivalent units ending
WIP
Total

7000
10633
9
11333
9
92500

Convers
ion

Total
1500
8000
0
2501
143840
79
2651
151840
79
92500

7800

2400

1003
00

94900

1.13

1.6

Cost per equivalent unit

2.73

Reconciliation of costs
Total costs to be accounted for
Cost of units
transfered out

92,500*2.73

265179
252525

Ending WIP - material

Ending WIP - Conversion costs
Total Cost accounted for

8814
3840
265179