Partially completed units in ending work in process are 100 percent complete with regard to their direct materials costs if the direct materials are introduced at the beginning of the process.

Question

Quizplus · Accepted Answer

If direct materials are introduced at the beginning of the process, then any partially completed units in ending work in process would have already received their full amount of direct materials. Therefore, their direct materials costs are 100 percent complete.

Partially Completed Units in Ending Work in Process Are 100