Approach B Example Costs to account for $95,200 Divide by equivalent units 34,000 Cost per equivalent unit $2.80 Good units completed:30,000 X $2.80 $84,000 Costs of good units transferred out $84,000 Work in process,ending:4,000 X $2.80 11.200 Costs accounted for $95,200 海南大学董建华讲授 14 海南大学董建华讲授 7- 14 Approach B Example Costs to account for $95,200 Divide by equivalent units 34,000 Cost per equivalent unit $ 2.80 Good units completed: 30,000 × $2.80 $84,000 Costs of good units transferred out $84,000 Work in process, ending: 4,000 × $2.80 11,200 Costs accounted for $95,200