31

r Outdoors Concepts manufacturing en masse tables for camping in a single process. The materials direct are added at the beginning of process. The costs of Conversion is incurred evenly throughout the process. The tables are They inspect at the end of the process. Normal waste is estimated in 4% of the good units. I know includes information for December 2020. What is the number of units normal waste? TAID heim What is the number of units normal waste? 22,000 units 72,000 units 18,000 units WIP, beginning inventory 1/12/2020 Direct materials (100% complete) Conversion costs (75% complete) Started during December 76,000 units Completed and transferred out 12/31/2020 WIP, ending inventory 12/31/2020 Direct materials (100% complete) Conversion costs (65% complete) Costs for December: WIP, beginning Inventory: Direct materials $ 150.000 Conversion costs 76,800 Direct materials added 222,400 Conversion costs added 290,000 Select one: Or a. 2,880 units Ob. 3,200 units Or c. 8,000 units Or d. 5, 120 units