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Figure 5-2 Materials Are Added at the Beginning of the Process

question 52

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Figure 5-2  Units  Work in progress, September 1 ( 40% complete ) 5,000 Started in September 20,000 Work in progress, September 30(60% complete ) 8,000\begin{array}{lr} & \text { Units } \\\text { Work in progress, September } 1 \text { ( } 40 \% \text { complete }) & 5,000 \\\text { Started in September } & 20,000 \\\text { Work in progress, September } 30(60 \% \text { complete }) & 8,000\end{array} Materials are added at the beginning of the process.
-Refer to Figure 5-2. Equivalent units of production for conversion costs using the weighted average method would be

Calculate and analyze cash flow from operations using both the direct and indirect methods.
Recognize and prepare noncash investing and financing activities.
Determine the impact of various transactions on cash flows from financing and investing activities.
Utilize financial information to calculate cash flow ratios and evaluate company performance.

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