Phân tích tư tưởng của nhân dân qua đoạn thơ: Những người vợ nhớ chồng… Những cuộc đời đã hóa sông núi ta trong Đất nước của Nguyễn Khoa Điềm
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Two equivalent unit figures must be computed—one for materials and one for con-
version. These computations are shown in Exhibit 4–5 .
Note that the computations in Exhibit 4–5 ignore the fact that the units in the begin-
ning work in process inventory were partially complete. For example, the 200 units in
beginning inventory were already 30% complete with respect to conversion costs. Never-
theless, the weighted-average method is concerned only with the 4,900 equivalent units
that are in ending inventories and in units transferred to the next department; it is not
concerned with the fact that the beginning...
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