Surf Products Company Uses an Automated Process to Clean and Polish

Surf Products Company uses an automated process to clean and polish its souvenir items. Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. The following data pertain to March.
Required:
Using the first-in, first-out method determine the assignment of costs to units transferred-out and ending inventory.

Correct Answer:

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Units completed:
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