Suppose Jelly Belly’s second process, Shells, starts out with 3,000 pounds of jelly beans in its beginning work in process inventory. Assume that the Shells process has 1,500 pounds of jelly beans 70% through the process at the end of the period. Start by using the information preceding question 3 to determine how many pounds of jelly beans started in the Shells process this period. Then, use this result to compute the number of equivalent units of transferred-in costs that the Shells process will use in computing its weighted-average cost per equivalent unit.

a. 6,500

b. 8,000

c. 9,500

d. 11,000 Suppose Jelly Belly’s Centers process adds sugar at the beginning of the process and flavorings 75% of the way through the process and conversion costs are incurred evenly throughout the process. Assume that there are no beginning inventories, the company started making centers for 10,000 pounds of jelly beans, and the 2,000 pounds in the Centers ending work in process inventory are 65% through the Centers process.