The following information relates to questions 20 and 21:
A company operates a process costing system using the first-in-first-out (FIFO) method of valuation. No losses occur in the
process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the
process.
The following data relate to last period:
                                                                       Units                           Degree of completion
Opening work in progress                            12,000                                      60%
Total number of units completed                  14,000
Closing work in progress                              13,000                                      30%
                                                                                              £
Costs arising:
               Materials                                                             51,000
               Conversion                                                        193,170
20 What was the total number of units input during last period?
A   12,000
B   13,000
C   15,000
D   17,000
21 What was the value of the closing work in progress for last period?
A   £21,330
B   £21,690
C   £22,530
D   £22,890

 C
 D

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