1. South Beach Industries reports the following information about resources. At the beginning of the year, South Beach estimated it would spend $184,700 for materials, $53,000 for purchasing, $46,000 for setups, and $47,000 for repairs.

	Cost Driver
	Rate			Volume
Resources used:
Materials	$	10	/lb	18,900	lbs
Purchasing	$	300	/purchase order	190	purchase orders
Setups	$	440	/setup	95	setups
Repairs	$	30	/Job	600	jobs
Resources supplied:
Materials	$	199,100
Purchasing	$	61,450
Setups	$	42,850
Repairs	$	33,300

The unused resource capacity for materials for South Beach is:

Multiple Choice

• $10,100.

• $19,910.

• $4,300.

• $14,400.

2. Sigman Co.'s inventories in process were at the following stages of completion at April 30:

No. of Units	Percent Complete
220	90
170	70
320	20

Equivalent units of production in ending inventory amounted to: (CPA adapted)

Multiple Choice

• 646.

• 710.

• 288.

• 381.