Direct Materials Are Added at the Beginning of the Process

question 88

Essay

Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:
Required:
a. What are the total equivalent units for direct materials?
b. What are the total equivalent units for conversion costs?
c. What is the cost per equivalent unit for direct materials?
d. What is the cost per equivalent unit for conversion costs?
e. What is the total cost of units completed and transferred out?
f. What is the total cost of units remaining in ending WIP?

---

Definitions:

Abnormal Condition

Any state of health that deviates from the normal or healthy condition.

Lung

A pair of spongy, air-filled organs located on either side of the chest responsible for gas exchange between the air and the bloodstream.

Abbreviation

A shortened form of a word or phrase used for convenience.

SARS

Severe Acute Respiratory Syndrome, a viral respiratory illness caused by a coronavirus, notable for a global outbreak in 2003.