Question

If beginning direct materials were 25% complete and these units were fully completed during the current period, what additional percentage of materials was applied to these units during the current period

Answer 1

Answer:

The additional percentage of materials applied to these units during the current period is:

75%.

Explanation:

For this company, the beginning direct materials were 25% complete.  This implies that 75% (100% - 25%) will be applied during the current period.  The equivalent units of production calculations help to ascertain the units completed during each period, especially for inventories of work in process.  They also help to allocate the costs of production to the beginning and ending inventories and the units started and completed during the current period.