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What is the overall completion percentage for wip as to

Assume each finished unit we produce requires the following two direct materials:

1. 500 pounds of direct material A at a total cost of $400 for this material.

2. 500 pounds of direct material B at a total cost of $600 for this material.

No other direct materials are required. In reviewing WIP at the end of the period, ALL of direct material A has been added and NONE of direct material B has been added.

Question:

What is the overall completion percentage for WIP as to direct materials at the end of the period?

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