1. At the beginning of the month, the Painting Department of Skye Manufacturing had 32,000 units in inventory, 80% complete as to materials, and 25% complete as to conversion. During the month the department started 127,000 units and transferred 138,000 units to the next manufacturing department. At the end of the month, the department had 21,000 units in inventory, 30% complete as to materials and 10% complete as to conversion. If Skye Manufacturing uses the weighted average method of process costing, compute the equivalent units for materials and conversion respectively for the Painting Department.

• 144,300 materials; 132,100 conversion.

• 118,700 materials; 140,100 conversion.

• 144,300 materials; 140,100 conversion.

• 140,100 materials; 144,300 conversion.

• 118,700 materials; 132,100 conversion.

2.A production department's output for the most recent month consisted of 20,000 units completed and transferred to the next stage of production and 20,000 units in ending Work in Process inventory. The units in ending Work in Process inventory were 70% complete with respect to both direct materials and conversion costs. There were 3,000 units in beginning Work in Process inventory, and they were 90% complete with respect to both direct materials and conversion costs. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method.

• 20,000 units.

• 34,300 units.

• 22,700 units.

• 34,000 units.

3.Wilturner Company incurs $77,000 of labor related directly to the product in the Assembly Department, $26,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $13,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are:

4.During March, the production department of a process operations system completed and transferred to finished goods 33,000 units that were in process at the beginning of March and 190,000 that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 70% complete with respect to labor. At the end of March, 31,000 additional units were in process in the production department and were 100% complete with respect to materials and 40% complete with respect to labor. The production department incurred direct labor cost of $579,400 and its beginning inventory included labor cost of $55,300. Compute the direct labor cost per equivalent unit for the department using the weighted-average method.