Omartian Inc. uses the weighted average cost method in its process costing system. Information for department A for July is as follows:

Required:

1. Calculate the degree of completion for direct materials and conversion cost in ending inventory.

2. How would the ?total costs accounted for? be distributed between units completed and transferred out, and units in ending work-in-process inventory?

Conversion Materials Work in process, beginning Current costs added Equivalent units Costs per equivalent unit Goods completed: 90,000 units Work in process, ending: 10,000 units $8,000 $40,000 100,000 units $0.48 $6,000 $32,000 95,000 units $0.40