FFON.thod Direct Matad conversion Costs Beginning WF Started Units Dollars Ted Material Conversion Costs 450 50.000 38.000 14.00 am 4000 40.000 100 130,000 78,000 54,000 % Completed 406 100% 100% 100% 50 1,00 A1 A2 Beginning WF Started and completed Ending WP B1 Q PerUnit D E A14D+A24E Asigned Costs Beginning Added to Beginning Transfer from beg W Started and completed Total Transferred Out Ending WP B1+D+B2E a10+224E Diedt Maand conversion Costs Units Dobs Dired Material Conversion Costs 450 5000 16,00 14,000 90.000 40000 4000 100 130,000 76,00 % Completed 100% 100% 210 100% 1000 A1 A2 B1 Perunt C D A1+C+A2D B14C +22+D