a company is engaged in ,manufacturing a producrt that passes through two work in progress process or department the nATURE OF THE PRODUCT IS SUCH THAT direct material and conversion cost accrue evenly throughout the process in the past the company ha s20 kg left in raw material inventory with no further procurement possible on june 30, there were 48 units that were incomplete and had consumed 36 Kg of raw material the degreee of completeionb of WIP inventory as