Wheelie Electric, Inc., performs tune-ups on automobiles. It has five service bays. During September, Wheelie Electric had the following operating data:

Required:
Direct materials include spark plugs, wires, ignition parts, etc. Materials are added to each car as needed during the tune-up process (in other words, materials are not all added at the beginning of the tune-up process). Assuming a FIFO flow of costs, compute:
1. The "work done" for September (in equivalent units of production) for direct materials and for conversion costs
2. The total tune-up cost per car in September
3. The cost of all cars completed during September
4. The cost of ending work-in-processinventory

Percent of Percent of Labor and Materials Overhead Materials Conversion Cars Added Completed 80% 360 Direct Costs Costs S128.00 S 224.40 S13,792.20 $34,907.60 Beginning workin-process inventory Cars started and completed this month Costs added this month. Ending work-in-process inventory 60% 40% 20%