A cost of production report for a department can take many forms, but it should show (1) total and unit costs of work received form one or more other department; (2) total and unit costs of materials, labor, and factory overhead added by the department; (3) the cost of beginning and work in process inventories; and (4) the cost transferred to a succeeding department or to finished goods. The cost section of the report is usually divided into two parts: one showing total costs for which the department is accountable, and the other showing the disposition of these costs. The total cost reported in each of these two sections must be equal. The cost of production report also can include a quantity schedule, which shows the total number of units of product for which a department is accountable and the disposition of these units Information in the quantity schedule is used to determine the number of equivalent units of production for each element of cost, which in turn is used in determining the departmental unit costs.