1) The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units	$ 8,898
Conversion costs, 3,000 units, 40% completed	5,543
Materials added during April, 10,000 units	27,356
Conversion costs during April	34,849
Goods finished during April, 12,000 units	0
April 30 work in process, 1,000 units, 40% completed	0

All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is

a.$3.48

b.$3.11

c.$2.68

d.$3.03

2) Use this information about the Finishing Department to answer the question that follow.

The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (35% completed)	5,400 units
Completed units during June	60,000 units
Ending inventory (55% complete)	3,100 units

What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories?

a.57,700 units

b.1,705 units

c.54,600 units

d.63,100 units

3) Work in process inventory increased by $20,000 during the current year. Cost of goods manufactured was $180,000. Total manufacturing costs incurred are

a.$198,000

b.$160,000

c.$189,000

d.$200,000