2/20/18
1) What are the ending inventory equivalent units for materials if 15,600 units are completed and
transferred out and 4800 remain in ending WIP at 35\% complete?
2) In a department, 28,000 units are completed and transferred out and 14,400 remain in ending WIP at
85\% complete. If an equivalent unit costs $8.00 for direct materials, what is the value of materials
transferred out?
3) Beginning WIP Inventory is 800 units; completed and transferred out were 4100 units; and Ending WIP
Inventory is 800 units. What is the number of units started?