1.
Department R had 4,700 units in work in process that were 61%
completed as to labor and overhead at the beginning of the period.
During the period, 34,800 units of direct materials were added,
37,300 units were completed, and 2,200 units were 24% completed as
to labor and overhead at the end of the period. All materials are
added at the beginning of the process. The first-in, first-out
method is used to cost inventories. The number of equivalent units...