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Solution: Alternate Demo Problem Twenty
Weighted-average Method
Direct
Materials
Direct Labor
and Factory
Overhead
Units completed this period* 7,400 7,400
Equivalent units in ending inventory
*Beginning inventory units of 400 + units started and completed 7,000
Solution: Alternate Demo Problem Twenty
FIFO Method
Direct
Materials
Direct Labor
and Factory
Overhead
Equivalent units needed to complete
beginning inventory:
400 units x 0%* 0
400 units x 25% 100
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