有兩題equivalent unit不會算 - 會計

有兩題material的EU不會算(都是用FIFO)
想請教一下板上高手

第一題
arrow space corporation manufactures military equipment. its santa fe plant
manufactures the Interceptor missile under contract to the US government and
other countries. all interceptors go through an identical manufacturing process
and meet many demanding performance specifications. the product-costing system
at the santa fe plant has a single direct-cost category(direct material) and a
single indirect cost category(conversion cost). Each interceptor passes through
2 departments-the Assembly department and the testing department.
direct materials are added at the beginning of the process in Assembly.
coversion costs are added evenly throughout the 2 departments.
when the Assembly department finishes work on each Interceptor, it's
immediately transferred to Testing.

physical units Direct materials conversion cost
Work in process, 20 degree of completion degree of completion
August 1 2010 ?% 60%

started during
August 2010 80

completed during
August 2010 90

Work in process
August 31 2010 10 ?% 70%

另一題也很類似

第二題 WIP(work in process)
DSL corporation manufactures a plastic gasket that is used in automobile
engines. The gaskets go through three processing departments: mixing, forming,
and stamping. The company's accountant has prepared a summary of production
and costs for the forming department as follows for July:

Forming department costs:

WIP inventory, July 1, 8000 units, all materials added; 7/8 complete as to
conversion costs $22420

costs transferred in from the mixing department $81480

material added during July(added when processing is 50% complete in the forming
department) $27600

conversion costs added during July $96900

Forming costs assigned to:
units completed and transferred to the stampling department, 1000000 units
($2.284each) $228400

WIP inventory, July 31, 5000 units, 2/5 complete as to conversion costs
$0
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我搞不清楚的是direct material的ending work in process要怎麼算
第一題是算100% completed 所以是10
第二題的direct material ending work in process的EU是0

謝謝

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