Answer:
The additional percentage of materials applied to these units during the current period is:
75%.
Explanation:
For this company, the beginning direct materials were 25% complete. Â This implies that 75% (100% - 25%) will be applied during the current period. Â The equivalent units of production calculations help to ascertain the units completed during each period, especially for inventories of work in process. Â They also help to allocate the costs of production to the beginning and ending inventories and the units started and completed during the current period.