Create the physical flows table by preparing the data of a two-stage enterprise yourself ( You can give values yourself ). Give the cost data yourself and make the solution according to the AVERAGE COST method. Calculate the cost of the units that are completed and taken into stock and remain at the end of the period as semi-finals.

At the beginning of the semester and at the end of the semester, semifinished stocks must be presented. In the calculations, consider the two steps after the comma.
You can use the degrees of completion in the calculations below, or you can give the degrees of completion yourself. If you do not use the degrees of completion given, explain the reason with a sentence.

I. Phase. II. Phase 80% 60% 70% D. B. Semester Completion Degrees: Direct First Material and Material Expense 100% Direct Labor Cost 50% General Production Expenses 60% D. S. Semi-finished Completion Degrees: Direct First Material and Material Expense 100% Direct Labor Cost 40% General Production Expenses 30% 100% 60% 70%