Answer:
Percentage completion for direct materials is 100%.
Explanation:
Direct materials are the raw materials that are inputted at the beginning of the production process.
Raw materials are converted to incomplete products known as work in progress.
Incomplete products (work in progress) is then converted into the finished goods ready for sale.
In this instance the direct input (raw materials) have entered the production process and are 50% complete, so all of it is at the work in progress stage.
So percentage completion for direct input is 100%.
