a.

b.

16 17 Al Opal Incorporated direct materials are added at the beginning of the process and conversion costs are uniformly applied. Other details 18 include: 19 20 21 22 WIP beginning (70% for conversion) 23 Units started 24 Units completed and transferred out 25 WIP ending (50% for conversion) 26 Beginning WIP direct materials 27 Beginning WIP conversion costs 28 Cost of materials added 29 Cost of conversion added 30 What is the total cost of units remaining in ending 31 WIP? 20 200 units 154,000 units 120,000 units 54,200 units $48,500 $26200 $441 100 $263.000 32 ? A B At Trapeze corporation, direct materials are added at the beginning of the process and conversion costs are uniformly applied. Other details include: D 34 35 36 37 38 WIP beginning (50% for conversion) 39 Units started 40 Units completed and transferred out 41 WIP ending (50% for conversion) 42 Beginning WIP direct materials 43 Beginning WIP conversion costs 44 Cost of materials added 45 Cost of conversion added 46 What is the total cost of units remaining in ending 47 WIP? 48 24, 200 units 129,500 units 106,700 units 47,00 units $40,000 $29,500 $388,100 $264, 125 ? 40