1. If the Weaving Department had 900 units, 40% completed, in process at the beginning of the period; 9,000 units were completed during the period; and 600 units were 10% completed at the end of the period, what was the number of conversion equivalent units of production for the period using the fifo cost method?

a. 9060 b.8520 c.8700 d.8900 2. In the manufacture of 10,000 equivalent units of product for a period, direct materials cost incurred was $200,000, direct labor cost incurred was $75,000, and applied factory overhead cost was $185,000. What was the unit conversion cost for the period? a. $26 b. $46 c. $7.50 d. $18.50 3. There were 3,000 tons in process at the beginning of the period, 30% complete with respect to materials. 12,000 tons were transferred into the process, of which 1,000 tons were remaining in work in process at the end of the period. The ending work in process is 60% complete as to materials. Materials have a total cost of $415,000. What is the cost per equivalent units for materials? a. $33.74 b. $28.23 c. $33.20 d. $30.29 4. The costs per equivalent unit for materials and conversion costs were $18 and $6, respectively. The 5,000 whole units of ending work in process were 40% complete with respect to processing. Materials were added at the beginning of the process. What was the cost of the ending work in process? a. $120,000 b. $48,000 c. $102,000 d. $108,000

5. Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (Assuming the company uses FIFO):

Direct materials (20,000 at $4) $ 80,000 Direct labor 102,300 Factory overhead 37,200

Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units completed during the period? a. $219,500 b. $80,000 c. $139,500 d. $207,000

6. Lombardi Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs from Department 1 into Department 2 during the period is:

a. Work in Process--Department 2 375,000 Work in Process--Department 1 375,000

b. Work in Process--Department 2 390,000 Work in Process--Department 1 390,000

c. Work in Process--Department 2 330,000 Work in Process--Department 1 330,000

d. Work in Process--Department 2 255,000 Work in Process--Department 1 255,000

7. Lombardi Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 1 during the period for direct materials is:

a. Work in Process--Department 1 50,000 Materials 50,000

b.	Materials 100,000 Work in Process--Department 1 100,000

c.	Work in Process--Department 1 100,000 Materials 100,000

d. Materials 50,000 Work in Process--Department 1 50,000