Question
1)
Department S had no work in process at the beginning of the period. It added 12,600 units of direct materials during the period at a cost of $88,200; 9,450 units were completed during the period, and 3,150 units were 22% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $55,300 and factory overhead was $8,900 The total cost of units completed during the period was Од, $66,150 Ob. $117,672 ОС. $125,964 Od. $151,157
2)

The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 80% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30 work in process, 1,500 units, 60% completed $7,000 5,700 27,600 34,200 All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is Од. $3.22 Ob. $3.47 Oc. $3.07 Od. $3.99
3)
Department S had 700 units 75% completed in process at the beginning of the period; 7,700 units completed during the period; and 1,000 units 42% completed at the end of the period, what was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. Од. 8,595 Ob. 7,000 Oc. 7,595 Od. 7,175
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Answer #1

3)

175 | -700*25% 7,0007700-700 420 | -1000*42% Closing WIP for conversion Equivalent units for conversion 3 4 7,595 Hence, correct option is C.7,595 units

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