Chapter 21, Problem 15E

(a)

To determine

Equivalent Units of Production: It is a measure to record a processing department’s activity on the basis of total completed units produced. Work in process units are converted into full units and added to completed or transferred out production to find the equivalents units of production.

Cost Reconciliation Schedule: A part of production reports that reflects the cost accounted for finished goods or service produced and work in process of goods or services by a company during a period is called cost reconciliation schedule.

To determine: Equivalent units of service for materials and conversion costs during September.

(b)

To determine

The unit costs and prepare cost reconciliation schedule.