at beginning of period there were 2000 units of WIP at 80% converted,
18000 units were started during the peirod.
consisting of transfer in cost of $91800, material cost of $12000, and
conversion cost of $38400. At end of period there were 8000 units of WIP
which are 50% completed.
Calculate the complete units ?
2000 + 18000 - 8000 = 12000
是否這樣計呢?