Homework Answers
Number of units introduced in the fermentation process = 140,000 cups
Degree of completion = 10%
a) Number of equivalent units of direct materials in ending work in process = Number of units introduced in the fermentation process x Degree of completion
= 140,000 x 10%
= 14,000
b) Number of equivalent units of conversion costs in ending work in process = Number of units introduced in the fermentation process x Degree of completion
= 140,000 x 10%
= 14,000
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