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Direct Disk Drive Company operates a computer disk manufacturing plant. Direct materials are added at the end of the process. The following data were for August 20X5:
Work in process, beginning inventory 150,000 unitsTransferred-in costs (100% complete)Conversion costs (90% complete)
Transferred in during current period 450,000 unitsWork in process, ending inventory 200,000 unitsTransferred-in costs (100% complete)Conversion costs (65% complete)
Problem 1: Calculate equivalent units for conversion costs using the FIFO method.
Group of answer choices
Option 1: 300,000 units
Option 2: 401,500 units
Option 3: 350,000 units
Option 4: 395,000 units
Problem 2: Calculate equivalent units for direct materials using the WA method
Option 1: 200,000 units
Option 2: 350,000 units
Option 3: 400,000 units
Option 4: 300,00 units
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