1.) First to the additional work done to completed the beginning work in process inventory ,then 2 ) to work done on units started and completed during the current period, and finally
3) To ending work in process inventory .step 5 takes each quantity of equivalent unit calculated in exhibition 17-6,step 2 and assigns dollar amounts to them (using the cost-per-equivalent-unit calculation in step 4) the goal is to use the cost of work done in the current period to determine the total costs of all units completed from beginning inventory and from work started and completed in the current period and the cost of ending work in process inventory .