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A company had 2174 units in opening WIP and started 132415 during the month and completed 14483 units and the closing WIP units were 100%

A company had 2174 units in opening WIP and started 132415 during the month and completed 14483 units and the closing WIP units were 100% complete in relation to Direct Materials (DM) and 58% complete in relation to Conversion Costs (CONV).

The company's costs (including opening WIP and Incurred during the month were:

DM costs $115961 and CONV costs $47216.

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