Workinprocess October 1 .......................... 0

Units completed and transferred out in October... 120,000

Worksin process October 30 ................... 32,000

100% completed for aterials

80% completed for conversion costs

Cost added in October

Materials......145,900

Direct Labor..... 96,000

Overhead..............108,000

(1.) Determine the equivalent units of production for October.

(2.) Determine the cost of the ending work-in-process.

(3.) Determine the cost of goods completed.

4)) What is meant by the term equivalent full units