| NAME: | | | | | | DATE: |
| Title of Company and Reporting heading below: |
| UNITS | | | | WHOLE UNITS | | EQUIVALENT UNITS |
| | | | | | | Direct Material | | Conversion |
| Units charged to production: |
| Inventory in process, January 1 |
| Received from Reaction Department |
| Total Units account for by the Filing Department |
| Units to be assigned costs: |
| Inventory in process, January 1 (60% completed) |
| Started and Completed in January |
| Transferred to finished goods in January |
| Inventory in process, January 31 (30% completed) |
| Total units to be assigned costs |
| COSTS | | | | COSTS |
| | | | | Direct Material | | Conversion | | Total |
| Cost per equivalent unit: |
| Total costs for January in Filing Department | | | | $ - 0 | | $ - 0 |
| Total equivalent units |
| Cost per equivalent unit: | | | | $ - 0 | | $ - 0 |
| Costs assigned to production: |
| Inventory in process, January 1 |
| Costs incurred in January |
| Total costs accounted for by the Filing Department | | | | | | | | $ - 0 |
| Costs allocated to completed and partially completed units: |
| Inventory in process, January 1 balance |
| To complete inventory in process, January 1 | | | | $ - 0 | | $ - 0 |
| Started and completed in January | | | | $ - 0 | | $ - 0 |
| Transferred to finished goods in January | | | | | | | | $ - 0 |
| Inventory in process, January 31 | | | | $ - 0 | | $ - 0 |
| Total costs assigned by the Filing Department | | | | | | | | $ - 0 |