DM are added at the beginning of the process Physical units

DM are added at the beginning of the process.

Physical units are as follows:
Beginning WIP = 40,000 units, 80% completed last period.
Of the 76,000 units started this period, only 42,000 were complete at the end of the period.
Ending WIP was 60% complete as to CC.

Costs are as follows:
Beginning WIP: DM $41,080; CC $95,928
Current month costs: DM $90,000; CC $157,000

What are the physical units started and completed?

34,000

116,000

82,000

76,000

Solution

Physical units started and completed :

Physical units started and completed = Beginning wip+Unit started and completed

= 40000+42000

Physical units started and completed = 82000

So answer is c) 82000