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Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for
Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for August 2020: 151,400 units Work in process, beginning inventory Transferred - in costs (100% complete) Direct materials (0% complete) Conversion costs (80% complete) Transferred in during current period Completed and transferred out 450,200 units 400,600 units Work in process, ending inventory Transferred - in costs (100% complete) Direct materials (0% complete) Conversion costs (65% complete) Calculate equivalent units for conversion costs using the FIFO method. 201,000 units
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