1. In a process cost system, A) a materials requisition must identify the job on which the materials will be used. B) a Work in Process account is maintained for each process or department. a Work in Process account is maintained for each product. C) D) one Work in Process account is maintained for all the processes, similar to a job order cost system. 2. Which of the following manufacturing cost elements occurs in a process cost system? A) Direct labor. B) Manufacturing overhead. C) Direct materials. D) All of these. 3. A product requires processing in two departments, the Baking Department and then the Packaging Department, bef Department will be transferred to: A) Manufacturing Overhead. B) Work in Process-Packaging Department. C) Cost of Goods Sold. D) Finished Goods Inventory it is completed. Costs transferred out of the Baking 4. LightsOn, Ine.had the following department information about physical units and percentage of completion: Physical Units 60,000 180,000 50,000 Work in process, May 1 (60 % ) Completed and transferred out Work in process, May 31 (40 % ) If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May? A) 240,000. B) 230,000. C) 224,000. D) 200,000. Version 2 Page 1 S. In the month of June, a department had 20,000 units in beginning work in process that were 70% complete. During June, 90,000 units were transferred into production from another department. At the end of June there were 10,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out of the process in June? A) 90,000 units B) 80,000 units. C) 100,000 units. D) 110,000 units. 6. East TN Ceramics had no were completed, and there were 1,200 units of ending work in process. How many units were started into production? A) 14,800. B) 16,000. C) 1,200 D) 17,200. beginning work in process. During the period, 16,000 units 7. The Assembly Department of Conair Hair Products has the following production data: beginning work in process 25,000 units (60 % complete), started into production 475,000 units, completed and transferred out 450,000 units, and ending work in process 50,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are: A) 500,000. B) 455,000 C) 470,000. D) 450,000. 8. Bose Earbuds has the following equivalent units for July: materials 20,000 and conversion costs 18,000. Production cost data are: Materials $ 6,400 Conversion S 3,000 42,000 Work in process, July 1 Costs added in July 50,400 Which of the following are the unit production costs for July? Materials A) $2.52 Conversion Costs $2.50 2.33 2.84 B) 2.33 2.52 2.50 D) 2.84 9. In the Preparation Department of Cara's Cosmetics the unit materials cost is $3.00 and the unit conversion cost is $1.80. The department transferred out 8,000 units and had 2,000 units in ending work in process 20% complete. If all materials are added at the beginning of the process, what is the total cost to be assigned to the ending work in process? A) $9,600. B) $6,000. C) $1,920. D) $6,720. 10. Top Flight Company had the following department information for the month: Total materials costs S 60,000 10,000 $90,000 20,000 How much is the total manufacturing cost per unit? Equivalent units of materials Total conversion costs Equivalent units of conversion costs A) $4.50. B) $5.00. C) $6.00. D) $10.50. Version 2 Page 3