Answer:
B Direct Materials 210,000; Conversion Cost 180,000
Explanation:
beginning inventory 50,000
start and finished 120,000
Complete and trasnferred-out 170,000
Convesion Cost:
Coplete and transferred-out 170,000
Ending Inventory 40,000 x 1/4 = 10,000
CC equivalent units 180,000
DIrect Materials
Coplete and transferred-out 170,000
Ending Inventory 40,000x100% = 40,000
DM equivalent units 210,000
<u>Under W-A method we justdiscriminate on transferred-out and ending work in process.</u>
We don't do the difference between started and finished and beginning inventory.
