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Problem - Cap Company had the following data for 2021:
Units in process at the beginning of the month 2,000
Units in process at the end of the month 5,000
Units started during the month 20,000
Materials are added at the beginning of the process.
Beginning work-in-process was 40 percent complete as to conversion.
Ending work-in-process was 70 percent complete as to conversion.
Q1. What is the number of units completed and transferred out during the period?
A. 15,000
B. 22,000
C. 17,000
D. 20,000
E. 16,200
Q2. How many equivalent units for materials would there be using the FIFO method?
a. 22,000
b. 15,000
c. 20,000
d. 18,500
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