=+EX 20-21 Decision making obj. 4 936 Chapter 20 Process Cost Systems The Converting Department of Osaka Napkin Company uses the average cost method and had 2,000 units in work in process that were 60% complete at the beginning of the period.

During the period, 25,200 units were completed and transferred to the Packing Department.

There were 1,100 units in process that were 30% complete at the end of the period.