Units completed and transferred out: 150,000 Units in Ending Work in Process Inventory:...

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Accounting

Units completed and transferred out: 150,000

Units in Ending Work in Process Inventory:

Direct Materials 30,000 units that are 100% complete with respect to direct material

Conversion 30,000 units that are 80% complete as to conversion cost

Cost per equivalent unit:

Direct material cost is $5.70 per unit and conversion cost is $6.90 per unit

The cost of the units completed equals:

$1,770,000.

$1,890,000.

None of these.

$1,800,000.

$2,268,000.

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