LO.3(WA EUP) In manufacturing its products, LaJolla Corp. adds all direct material at the beginning of ti production process. The company's direct labor and overhead are considered to be continuously at the same degree of completion, September production information follows:
Beginning WiP Inventory 32,000 pounds
started during September 800,000 pounds
Completed during September 808,000 pounds
As of september 1, the beginning WIP Inventory was 60 percent complete as to labor and overhead. On tember 30, the ending WTP Inventory was 35 percent complete as to conversion.