In manufacturing its products, Trevano Corp. adds all direct material at the beginning of the production process. The company’s direct labor and overhead are considered to be continuously at the same degree of completion. September production information is as follows:
Beginning WIP Inventory 24,000 pounds
Started during September 600,000 pounds
Completed during September 608,000 pounds
As of September 1, the beginning WIP inventory was 45 percent complete as to labor and overhead. On September 30, the ending WIP inventory was 65 percent complete as to conversion.
a. What proportion of work needs to be performed on the beginning inventory units to complete them?
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