(Step 2) (Step 1) Equivalent units Flow of production Physical units Direct materials Conversion Costs Completed and transferred out during current period
80 85 * Degree of completion in this department direct materials, 100%; conversion costs, 50%. † Direct materials are 100% complete in work-in-progress stock since all direct materials are introduced at the beginning of the assembly process. § Degree of completion in this department direct materials, 100%; conversion costs, 60%.
