... 35 ,200 2,500 37 ,700 Total Costs $ 9,800 130 ,200 $ 140,000 $ 3, 910 64,090 $ 68,000 $ 13, 710 194,290 $ 208,000 $ 130 ,200 ÷ 42,000 $ 3. 10 $ 64,090 ÷ 37 ,700 $ 1.70 $ $ 3, 910 5,440 9 ,35 0 54,400 63, 750... account for 3, 200 32 ,000 35 ,200 2,500 37 ,700 Conversion Costs $ 9,800 130 ,200 $ 140,000 $ 3, 910 64,090 $ 68,000 $ 130 ,200 ÷ 42,000 $ 3. 10 $ 64,090 ÷ 37 ,700 $ 1.70 Total Costs $ 13, 710 194,290... July 31 13, 710 176,000 130 ,200 22,090 42,000 32 ,000 Trans Work-in-Process Inventory—Cutting Bal., June 30 Trans Trans Trans Trans Bal., July 31 23, 200 201,400 19,000 3, 840 11,000 176,000 31 ,640