o La finale rafid.bu.edu.san Google billy YouTube Gmail 1 , 25 50 ( Conservation Physical Transferred in Direct unit costs material costs 60 60,000 costs 24,000 %100 50 50% 120 work in process beginning Inventory Degree of completion beginning work in process Transferred in during the period Completed and transferred out during the period work in process ending Inventory degree of completion ending work in process Total costs added during the 140 08 100% 30000 period If the company uses the FIFO method of process costing, The physical units started and completed equal 120 2x 80.d 1 ENG