1. Materials costs of $1140000 and conversion costs of $1450000 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 25000 units were started into production in September, and there were 4500 units in ending work in process that were 40% complete at the end of September. What was the total amount of manufacturing costs assigned to work in process ending inventory at the end of September? (For the intermediate calculations of unit material cost and unit conversion cost, round to four decimal points.)

a. $466200.

b. $684000.

c. $205200.

d. $322240.

2. Materials costs of $1200000 and conversion costs of $1402500 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 20000 units were started into production in September, and there were 5000 units in ending work in process that were 30% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?

a. $2392500.

b. $2900000.

c. $2175000.

d. $1951875.

3. Waterway Company's Assembly Department has materials cost at $5 per unit and conversion cost at $7 per unit. There are 31500 units in ending work in process, all of which are 60% complete as to conversion costs. Materials are added at the beginning of the process. How much are total costs to be assigned to inventory?

$157500.

$289800.

$132300.

$378000.

4. In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $65000 of materials costs and $49000 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 14000 units were completed and transferred to the finished goods inventory and there were 2800 units that were 30% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $2119000; Conversion costs $2399600. (Round unit matrial and coversion cost to 0 decimal place, e.g. 135.) The cost assigned to the units transferred to finished goods during April was

$4244000.

$4146000.

$4130000.

$4114000.