Keep in mind this is a mathematical check, the total accounted for should match the total units to be assigned cost in the last part of the problem.

the SECOND part is the units to be assigned cost:
                        

	whole units	direct materials	conversion
BEGINNING inventory (% completed)	inventory at beginning of period	GIVEN in the problem	whole units times (100%-% completed)
Started and COMPLETED during the month	TRANSFERRED - BEGINNING	<--same #	<-- same #
TRANSFERRED to another department	amount transferred to another department	subtotal	subtotal
ENDING inventory in process (% completed)	value in TRANSFERRED times % completed	value in TRANSFERRED times % completed	value in TRANSFERRED times % completed
TOTAL units to be assigned cost	total	total	total

Last is the Unit costs:

Total costs for month

	Direct materials	Conversion	Total
Total costs for month	given in problem	given in problem
total equivalent units	total units to be assigned costs in the direct materials column from step 2	total units to be assigned costs in the conversion column from step 2
Cost per equivalent unit	divide cost for month by equivalent units	divide cost for month by equivalent units
costs charged to production:
inventory in process BEGINNING			GIVEN
COSTS for month			TOTAL COSTS direct materials + total costs conversion
total costs accounted for by department			TOTAL
to complete inventory in process for month	given in problem	value from step 2 BEGINNING inventory under conversion	Direct material + conversion
started and completed during the month	WHOLE UNITS from Started and COMPLETED in step 2 TIMES the value in cost per equivalent unit under direct materials	WHOLE UNITS from Started and COMPLETED in step 2 TIMES the value in cost per equivalent unit under Conversion	Direct material + conversion
transferred to finished goods			total
inventory in porcess at the END of the month	value from ENDING inventory in step 2 under direct materials times value in cost per equivalent unit under direct materials	value from ENDING inventory in step 2 under conversion times value in cost per equivalent unit under Conversion	Direct material + conversion
total costs assigned by department			Total this # should match the value in COSTS for month above