Answer:
140,000 units and 130,250 units
Explanation:
The computations are shown below:
For Material cost:
= Transferred units × percentage of completion + ending work in process inventory units × percentage of completion
= 110,000 units × 100% + 30,000 units × 100%
= 110,000 units + 30,000 units
= 140,000 units
For Conversion cost:
= Beginning work in progress units × remaining completion + Transferred units × percentage of completion + ending work in process inventory units × percentage of completion
= 25,000 units × 45% + 110,000 units × 100% + 30,000 units × 30%
= 11,250 units + 110,000 units + 9,000 units
= 130,250 units
The remaining percentage would be
= 100% - 55%
= 45%
