3 0 Required information 80000 16000 96000 100 80000 Part 1

3 0 Required information 80,000 16,000 96,000 100% 80,000 Part 1 of 2 Ending work in process Total EUP .09 oints 2 Beginning inventory is 40% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units % Materials: eBook Materials Goods completed 80,000 16,000 96,000 Hint 100% 80,000 Ending work in process Total EUP Print References 3. Beginning inventory is 60% complete as to materials and 40% complete as to conversion costs. Ending inventory is 30% complete as to materials and 60% complete as to conversion costs. % Materials i EUP-- Materials Units Total EUP

Solution

Case-1 All deirect material added in beginning Units %Material EUP-Material Good completed 80,000 100% 80000 Ending Wip 16000 100% 16000 Total EUP 96000 96000 Case-2 Beginning Inventory is 40% complete and ending Inventry is 75% Units %Material EUP-Material Good completed 80,000 100% 80000 Ending Wip 16000 75% 12000 Total EUP 96000 92000 Case-3 Ending 30% as to material and 60% complete as to conversion. Units %Material EUP-Material Good completed 80,000 100% 80000 Ending Wip 16000 30% 4800 Total EUP 96000 84800