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The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: $8,900 5,500 27,500 32,000 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 0 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 . $3.02 Ob. $3.26 Oc. $2.88 Od. $3.75 The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process 7,500 6,000 29,000 35,000 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 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 a. $5.60 Ob. $2.53 C. $3.31 Od. $2.70 Department S had no work in process at the beginning of the period. It added 10,000 units of direct materials during the period at a cost of $70,000; 7,500 units were completed during the period; and 2,500 units were 26% 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 $51,800 and factory overhead was $9,700 The total conversion costs for the period were Oa. $51,800 Ob. $9,700 Oc. $61,500 Od. $42,100 Department E had 4,000 units in work in Process that were 40% completed at the beginning of the period at a cost of $12,500. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the average cost method is used to cost inventories was Oa. 14,850 Ob. 17,250 Oc. 15,650 Od. 18,000 The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process $ 7,200 6,000 25,000 30,800 Materials cost, 3,000 units Conversion costs, 3,000 units, 40% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is a-$2.48 Ob. $5.25 C. $2.75 Od. $2.50
