The facts for the second scenario are the same as for the first one except that at the end of October, only 6,000 of the 8,000 units started had been completed and transferred out of production. These 6,000 units were either sold or are in the finished goods warehouse at the end of October. All direct materials had been addteo edac h

“of the 2,000 units still in process at the end of the month, but on average only 20 percent of the conversion costs had been incurred for the 2,000 units in ending WIP inventory. At the end of October, how should the Blending Department calculate the cost of (1) the 6,000 completed units and (2) the 2,000 units still in WIP inventory and not yet completed?