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Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process.
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  • Correct Answer = Option IV 390,580 units

EUP - FIFO Method

Units

% Conversion

EUP - Conversion

Units of ENDING WIP

                              202,000

55.0%

                           111,100

Units STARTED & COMPLETED

                              249,200

100%

                           249,200

Units of beginning WIP

                              151,400

20% [as 80% was already complete]

                             30,280

Equivalent Units of Production

                           390,580

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