Toyland company Producers a small plastic toy. All direct materials are added at the beginning of the production process. Data for the direct materials used in the manufacture of plastic toys for the month of July is listed below.
Beginning work in process 25,000 units
Units started during the period 50,000 units
Completed and transferred out 67,500 units
Beginning work in process (direct materials) $35,000
Direct material used $75,000
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