1

The Assembly Department started the month with 15,000 units in its beginning work in process inventory. An additional 298,500 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 14,500 units in the ending work in process inventory of the Assembly Department.

How many units were transferred to the next processing department during the month?

299,000

298,000

328,000

313,500

2

Baker Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 9,200 units in its beginning work in process inventory that were 90% complete with respect to conversion costs. An additional 95,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 14,000 units in the ending work in process inventory of the Assembly Department that were 90% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month?

94,520

102,800

99,800

90,200

3

Harker Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 10,000 units in its beginning work in process inventory that were 15% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $44,800. An additional 80,000 units were started into production during the month and 75,000 units were completed in the Welding Department and transferred to the next processing department. There were 15,000 units in the ending work in process inventory of the Welding Department that were 15% complete with respect to conversion costs. A total of $677,900 in conversion costs were incurred in the department during the month.

The cost per equivalent unit for conversion costs for the month is closest to:

$9.543

$7.351

$9.355

$8.474

4

David Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 19,000 units in its beginning work in process inventory that were 75% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $125,200. An additional 69,000 units were started into production during the month. There were 21,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $395,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round your final answer to 3 decimal places.)

$7.532

$7.768

$7.543

$5.720

5

Jimmy Corporation uses the weighted-average method in its process costing system. The ending work in process inventory consists of 16,000 units. The ending work in process inventory is 100% complete with respect to materials and 80% complete with respect to labor and overhead. If the cost per equivalent unit for the period is $3.20 for material and $2.30 for labor and overhead, what is the balance of the ending work in process inventory account would be: (Do not round Cost per equivalent unit)

$80,640

$72,140

$50,700

$88,000

6

Walborn Corporation uses the weighted-average method in its process costing system. The beginning work in process inventory in a particular department consisted of 20,500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning work in process inventory was $26,200. A total of 58,000 units were transferred out of the department during the month. The costs per equivalent unit were computed to be $2.1 for materials and $3.8 for conversion costs. The total cost of the units completed and transferred out of the department was:

$342,200

$373,660

$276,080

$330,610

7

Valley Manufacturing Corporation's beginning work in process inventory consisted of 14,500 units, 100% complete with respect to materials cost and 30% complete with respect to conversion costs. The total cost in the beginning inventory was $39,000. During the month, 59,000 units were transferred out. The equivalent unit cost was computed to be $2.9 for materials and $4.3 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out was:

$434,385

$348,690

$392,335

$424,800

8

Dodd Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 660 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$7,500	65%
Conversion costs	$6,500	30%

A total of 9,700 units were started and 8,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs	$137,500
Conversion costs	$323,500

The ending inventory was 70% complete with respect to materials and 65% complete with respect to conversion costs.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

What are the equivalent units for conversion costs for the month in the first processing department?

9,639 Units

10,360 Units

1,339 Units

8,300 Units

9

Dodd Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 620 units. The costs and percentage completion of these units in beginning inventory were:

	Cost	Percent Complete
Materials costs	$7,100	70%
Conversion costs	$6,100	30%

A total of 9,300 units were started and 8,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs	$137,100
Conversion costs	$323,100

The ending inventory was 90% complete with respect to materials and 85% complete with respect to conversion costs.

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

$14.54

$14.81

$13.82

$14.08

10

Kuzuck Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	550
Materials costs	$5,900
Conversion costs	$5,200
Percent complete with respect to materials	65%
Percent complete with respect to conversion	30%
Units started into production during the month	18,900
Units transferred to the next department during the month	17,500
Materials costs added during the month	$193,869
Conversion costs added during the month	$336,499
Ending work in process inventory:
Units in ending work in process inventory	1,950
Percent complete with respect to materials	60%
Percent complete with respect to conversion	20%

Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places.

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round your cost per equivalent unit answers to 2 decimal places.)

$530,031

$560,610

$521,500

$536,431