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Unformatted text preview: $257,400 4. (a) No material would be added during May. All material is introduced at the start of the manufacturing process, and these units were begun in April. ( b ) S i n c e t h e w o r k-i n-p r o c e s s i n v e n t o r y i s 4 5 % c o m p l e t e a t t h e e n d o f A p r i l , 5 5 % of the conversion would be done in May. 5. Given that the ending work-in-process inventory is at the 45% stage of completion, these units would not have reached the 75% point in April where TH55 is added. Therefore, there would be zero equivalent units with respect to part TH55 in the ending work-in-process inventory....
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- Spring '10