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2 COSTS AND COSTING SYSTEMS 5.26 Weighted average cost and FIFO: manufacturer The following da During Februar 89000nits were completed and transferred out to Australian Packaging Ltd, a manufacturer of cardboard boxes: LO31 10000 units 10900 28950 Work in process, 1 February: Direct material Conversion Costs incurred during February: Direct material Conversion $112700 160200 complete as to direct material: 35% complete as to conversion. The equivalent units for February were as follows: Weighted average FIFO 93000 93500 103000 Direct material Conversion | 97000-lo.メ0 Required: 1 Calculate each of the following amount ed e pro g: (a) cost of goods completed during February. (b) cost of the 28 February work in process inventory. Repeat requirement 1 using the FIFO method. 2
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