Direct materials are added 90% at the beginning of the process and the remaining 10% are...

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Direct materials are added 90% at the beginning of the process and the remaining 10% are added when the cookies are 80% complete with the packaging process. Direct labor and overhead are added evenly throughout the process. Table 8 - Unit and cost information Physical Units Transferred Direct Cost Direct Overhead -in Materials Labor Beg WIP 24,000 (80% complete) $171,000 $21,200 $20,167.60 $1382.40 Transferred 420,000 $3,345,480 In End WIP 26,000 (75% complete) Added during Qtr 2: Direct Materials -- $402,544 Direct Labor - 26,000 hrs @ $18.50 per hour Overhead - OH is applied based on predetermined OH rate and actual DL hours 1. Determine the number of units completed during quarter 2. The number of units completed during quarter 2 were 422,000. 2. Compute the equivalent units using the weighted average method. The equivalent units using the weighted average method is 398,600. Direct materials are added 90% at the beginning of the process and the remaining 10% are added when the cookies are 80% complete with the packaging process. Direct labor and overhead are added evenly throughout the process. Table 8 - Unit and cost information Physical Units Transferred Direct Cost Direct Overhead -in Materials Labor Beg WIP 24,000 (80% complete) $171,000 $21,200 $20,167.60 $1382.40 Transferred 420,000 $3,345,480 In End WIP 26,000 (75% complete) Added during Qtr 2: Direct Materials -- $402,544 Direct Labor - 26,000 hrs @ $18.50 per hour Overhead - OH is applied based on predetermined OH rate and actual DL hours 1. Determine the number of units completed during quarter 2. The number of units completed during quarter 2 were 422,000. 2. Compute the equivalent units using the weighted average method. The equivalent units using the weighted average method is 398,600.