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    Quantities Physical                              Units Materials ConversionCostsUnits to be accounted for   Work in process, October 1   (all materials, 70% conversion costs)24,800   Started into production186,000      Total units210,800 Units accounted for   Transferred out148,800Entry field with incorrect answer now contains modified dataEntry field with incorrect answer now contains modified data   Work in process, October 31   (60% materials, 40% conversion costs)62,000Entry field with incorrect answer now contains modified dataEntry field with incorrect answer now contains modified data      Total units accounted for210,800Entry field with incorrect answer now contains modified dataEntry field with incorrect answer now contains modified data CostsMaterialsConversionCostsTotalUnit costs   Total Costs$297,600$130,200$427,800   Equivalent unitsEntry field with incorrect answer now contains modified dataEntry field with incorrect answer now contains modified data   Unit costs$Entry field with incorrect answer now contains modified data$Entry field with incorrect answer now contains modified data$Entry field with incorrect answer now contains modified data Costs to be accounted for   Work in process, October 1$37,200   Started into production390,600      Total costs$427,800

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