The following information is given:

Using the above information, calculate the material we used in kg

DM Beg

$+$purch

$=$ DM Available

DM end

$=$ Direct material used

FG Beg

Units produced

$=$ units available

FG end

$=$ UNITS SOLD

UNIT$$S

We used

$(g$ of material. If each unit requires

kg of material

Then we must have produced

units.

Average costing method $=$ COGM $/$ # of units PRODUCED