Dream Limited manufactures ice cream. The company employs a process costing system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process.

CoursHeroTranscribedText: Unit (tubs) Work in process on 1 January (55% complete as to conversion) 8,000 Units started during January 11,000 Total units to account for 19,000 Units from beginning work in process, which were completed and transferred out during January 8,000 Unit started and completed in January 6,000 Work in process on 31 January (35% complete as to conversion) 5,000 Total units to account for 19,000