Units in ending working process inventory 20000 100, Financial Accounting

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Units in ending working process inventory 20000 100

Cost per equivalent unit

Direct material = $4.00

Conversion = $2.00

Units completed = 50,000

Units in ending working process inventory = 20,000 (100% complete for direct material, and 40% complete for conversion).

Compute the total cost allocated to

1. Completed units

2. Units in ending inventory

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Financial Accounting: Units in ending working process inventory 20000 100

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Financial Accounting: Units in ending working process inventory 20000 100

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