Total direct materials = $90,000,and there is no beginning WIP inventory.Units completed are 18,000 with no ending work in process inventory.The cost per unit is $5.00.

Question

Quizplus · Accepted Answer

Total direct materials cost divided by number of units completed equals cost per unit. Therefore, $90,000 / 18,000 units = $5.00 per unit. Additionally, since there is no ending work in process inventory, all units started were completed.

Total Direct Materials = $90,000,and There Is No Beginning WIP