Homework Answers
| Direct materials | Conversion costs | Total costs | |
| Costs accounted for: | |||
| Completed and transferred out | 3000 | 2400 | 5400 |
| Ending work-in process | 3750 | 900 | 4650 |
| Total Costs accounted for | 6750 | 3300 | 10050 |
| Workings: | |||
| Direct materials | Conversion costs | ||
| Costs accounted for: | |||
| Completed and transferred out | =4000*0.75 | =4000*0.60 | |
| Ending work-in process | =5000*0.75 | =5000*30%*0.60 |
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