Total direct materials = $67,500, and there is no beginning WIP Inventory. Units completed are 15,000 with no ending Work In Process Inventory. The cost per unit is $4.50.

Question

Quizplus · Accepted Answer

Total direct materials = $67,500 / Cost per unit = $4.50
Number of units completed = 15,000
Total direct material cost = Cost per unit x Number of units completed
Total direct material cost = $4.50 x 15,000 = $67,500
Since there is no beginning or ending work in process inventory, the total direct material cost of $67,500 is equal to the total cost of goods manufactured.

Total Direct Materials = $67,500, and There Is No Beginning