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Saturn Corporation
Begining Invent Ouy (30\% Complete as to Material 60% 60 \%

question 214

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Saturn Corporation
Begining invent ouy (30\% complete as to Material B and 60% 60 \% complete for                                   700                                  units
conversion

Started this cycle                                                                                                                                    2,000                               units
Ending inventory (50\% complete as to Material B and 80% 80 \% complete for conversion)                       500                                  units



 Beginuing inventory costs:  Material A $14,270 Material B 5,950 Conversion 5,640 Current Period costs:  Material A $40,000 Material B 70,000 Conversion 98,100\begin{array}{lc}\text { Beginuing inventory costs: } & \\\text { Material A } &\$ 14,270 \\\text { Material B } &5,950 \\\text { Conversion } & 5,640 \\\text { Current Period costs: } & \\\text { Material A } & \$ 40,000\\\text { Material B } &70,000 \\\text { Conversion } & 98,100\end{array}


Material A is added at the start of production,while Material B is added uniformly throughout the process.
Refer to Saturn Corporation Assuming a FIFO method of process costing,compute EUP for conversion.


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