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?

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Definitions:

Discursive Consciousness

The capability to engage in and apply reasoning about actions and social conditions through the use of language and communication.

Actions

The process of doing something in order to achieve a purpose, often associated with human behavior or interventions.

Practical Consciousness

Refers to the tacit knowledge and unarticulated beliefs that individuals use in their daily lives without formal reasoning.

Actions

Behaviors taken by individuals or groups influenced by intentions, motivations, and societal norms.