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Company X processes a single type of aluminium. During the current period the f...
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Company X processes a single type of aluminium. During the current period the following information was given:
|
Units
|
Material Costs
|
Conversion Costs
|
Beginning Inventory
|
4 800
|
€6 100
|
€5 600
|
Started During the Current Period
|
21 400
|
49279
|
66 400
|
Ending Inventory
|
4 500
|
|
|
All materials are added at the beginning of the production process. The beginning inventory was 25% complete as to conversion, while the ending inventory was 40% completed for conversion purposes. Company X uses the first-in, first-out system of process costing. What were the costs assigned to the units transferred out this period? (