Equivalent Units and FIFO Cost Flow—Process Costing in a Service Center with Partial Materials 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-process inventory

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Beginning work-in-process inventory Percent of Percent of Labor and Direct Materials Overhead Cars Added Completed Costs Materials Conversion Costs 4 80% 60% $128.00 $224.40 Cars started and completed this month 360 Costs added this month $13,792.20 $34,907.60 Ending work-in-process inventory 6 20% 40%