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a. and b.
Complete Whole Units Production
Units to be accounted for:
Beginning work in process
Units started during the period
Total
Units to be assigned costs:
Transferred to finished goods
Inventory in process, ending
Cost per equivalent unit:
Total production costs
Divided by total equivalent units (from above)
Cost per equivalent unit
Cost of units transferred to Finished Goods:
Units transferred
x Cost per equivalent unit
Cost of units transferred
Cost of units in ending Work in Process:
Equivalent units in process, ending (from above)
x Cost per equivalent unit
Cost of units remaining in process
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Complete Whole Units Production
Units to be accounted for:
Beginning work in process 900
c.
Cost per equivalent unit:
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