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The following data are available for Bard Beer Company for the month of August: Units Percentage Cost Complete Beginning WIP inventory 22,000 August $4,200 Direct

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The following data are available for Bard Beer Company for the month of August: Units Percentage Cost Complete Beginning WIP inventory 22,000 August $4,200 Direct materials Conversion cost Units started in August Costs incurred in August 75% 70% $2,450 12,000 Direct materials $17,000 Conversion cost $16,800 Ending WIP inventory 6,000 Direct materials 80% Conversion cost 60%

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