1.

For April, Murphy Company has manufacturing costs in beginning work-in-process equal to $150,000. During April, the manufacturing costs incurred were $450,000. Using the weighted-average method, Murphy had total 100,000 equivalent units of output for April. The cost per equivalent unit for April is:

A) $1.50

B) $3.00

C) $6.00

D) $4.50

2.

In computing the cost per equivalent unit, the weighted-average method includes:

A) Costs added during the current period plus costs in the beginning Work-in-Process

B) Costs added during the current period only

C) Costs added during the current period plus costs in the ending Work-in-Process

D) Costs added during the current period less costs in the ending Work-in-Process

3.

Beginning work-in-process for the month contained 4,000 units that were 20% complete. During the month, 50,000 units were completed and transferred-out. Ending work-in-process contained 3,000 units, 80% complete. The weighted average equivalent units of production for the month would be:

A) 53,200

B) 2,400

C) 53,000

D) 52,400