4.19 Transferred-in costs, standard costing method. (35–40 min) 1 The calculations for equivalent tonnes of solvent completed and closing work in progress for each cost element are exactly as in requirement 1 of Exercise 4.17 shown in Solution Exhibit Ab Equivalent unit costs per tonne for each cost category are given in the exercise Transferred-in costs NKr 1,050 Direct materials 390 Conversion costs 640 3 Solution Exhibit 4.19 presents a summary of total costs to account for and assigns these costs to tonnes completed and to tonnes in closing work in progress using the standard costing method.