The Wiring Department is the second stage of Flem Company’s production cycle. On May 1, the beginning work-in-process inventory contained 25,000 units which were 60% complete as to conversion costs. During May, 100,000 units were transferred in from the first stage of Flem’s production cycle. On May 31, the ending work-in-process inventory contained 20,000 units which were 80% complete as to conversion costs. Direct material costs are added at the end of the process. Using the weighted average method, the equivalent units were: mklo45

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Transferred-in Direct Conversion costs materials costs ADCB a 100.000 125.000 100,000 b 125,000 105,000 105,000 125,000 105.000 121,000 d 125,000 125,000 121,000