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A company operates a process costing system. The work-in-process account for last month is given below:
Work in Process Account
Opening work in process 0
Closing work in process 144,000
Manufacturing costs incurred during the month 624,000
Cost of goods manufactured 480,000
Problem 1: The company finished producing 11,000 units and 4,000 incomplete units were still in process at the end of the month. The closing work in progress was complete to the same degree for materials and conversion costs. What was the percentage degree of completion of the closing work-in-progress?
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What is a cost center? A responsibility unit where employees control revenue and costs of the products or services they deliver. This allows the organization.
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