Answer:
Answer is given below
Explanation:
Whole Direct Conversion Equivalent
Units Materials Units
Equivalent
Units
Inventory in process, beginning 600 0 450 600*(1-25%)
Started and completed 11800 11800 11800 12400-600
Transferred to Packing Department 12400 11800 12250
Inventory in process, ending 680 680 272 680*40%
Total 13080 12480 12522