1.

Department G had 2,400 units 25% completed at the beginning of the period, 13,800 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$29,500
Costs added during period:
Direct materials (13,400 units at $8)	107,200
Direct labor	78,600
Factory overhead	26,200

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$16,000

b.$18,312

c.$19,083

d.$24,808

2.

Department R had 4,400 units in work in process that were 79% completed as to labor and overhead at the beginning of the period; 35,700 units of direct materials were added during the period; 37,600 units were completed during the period; and 2,500 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. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was

44,500

34,674

37,600

39,074

3.

Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,100	$23,300
Conversion costs	6,800	158,500

At the beginning of the period, there were 400 units in process that were 44% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,500 units were started and completed. Ending inventory contained 300 units that were 23% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO process cost method.

The equivalent units of production for direct materials and conversion costs, respectively, were

a.5,800 for direct materials and 5,793 for conversion costs

b.5,500 for direct materials and 5,793 for conversion costs

c.5,793 for direct materials and 5,793 for conversion costs

d.5,793 for direct materials and 5,800 for conversion costs

4.

Carmelita Inc., has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$5,700	$26,300
Conversion costs	5,700	155,600

At the beginning of the period, there were 600 units in process that were 43% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,000 units were started and completed. Ending inventory contained 400 units that were 29% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO process cost method. Round cost per unit figures to two cents, i.e., $2.22, when calculating total costs.

The total costs that will be transferred into Finished Goods for units started and completed were

a.$232,525

b.$180,252

c.$166,900

d.$118,499