It has been computed that the percent complete with respect to the materials in ending work in process inventory is 70%.
How to calculate the percentage
Firstly, we will calculate the equivalent units for materials. From the complete question, this will be:
= $300,000/48.23
= 6,220 units
Then, we will calculate the units to complete the materials in ending work process. This will be:
6,220 = 5,800 + Number of units
Units complete = 6,220-5,800
Units = 420 units.
Therefore, the percent complete with respect to the materials in ending work in process inventory will be:'
= 420×100÷600
= 70%
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