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Description Dpto 1 Dpto 2 Initial inventory 90,000 180,040 Final inventory 178,240 Inventory in process 89,550 Units Added to IF 3 500 IF Units Lost after Work Start 80 50 Lost IP Units 3 6 Units Added to the IP 19 20 Units Added to IF 4 8 Lost Pl Units after Work Start 0 5 Total Costs Workforce $ 30,000.00 $ 30,000 Materials $ 78,900.00 $ 85,000- CIF TA $ 25,841.00 $ 45,000. Equivalent Unit Materials CIF Workforce Equivalent Unit Cost J. J. Workforce Materials CIF Equivalent total cost PERCENT END Materials 11% 17% CIF 14% 25% Workforce 12% 51% Description Dpto 1 Dpto 2 Initial inventory 90,000 180,040 Final inventory 178,240 Inventory in process 89,550 Units Added to IF 3 500 IF Units Lost after Work Start 80 50 Lost IP Units 3 6 Units Added to the IP 19 20 Units Added to IF 4 8 Lost Pl Units after Work Start 0 5 Total Costs Workforce $ 30,000.00 $ 30,000 Materials $ 78,900.00 $ 85,000- CIF TA $ 25,841.00 $ 45,000. Equivalent Unit Materials CIF Workforce Equivalent Unit Cost J. J. Workforce Materials CIF Equivalent total cost PERCENT END Materials 11% 17% CIF 14% 25% Workforce 12% 51%