Silver Company manufactures kites and has the following information available for the month of April:
Work in process, April 1 (100% complete for materials, 40% for conversion) 54,000 units
Direct materials $ 82,000
Conversion cost $ 112,000
Number of units started 160,000 units
April costs Direct materials $ 228,000
Conversion cost $ 338,000
Work in process, April 30 (100% complete for materials, 20% for conversion) 81,000 units
Required:
Using the FIFO method, complete each of the following steps
1. Reconcile the number of physical units worked on during the period
Answers: 1
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