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	$8,795
Conversion costs, 3,000 units, 40% completed	5,112
Materials added during April, 10,000 units	25,600
Conversion costs during April	30,962
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.$2.69

b.$2.38

c.$3.10

d.$2.76

2.)

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

Inventory in process, June 1, 30% completed	4,000 units
Completed units during June	65,000 units
Ending inventory, 60% completed	65,000 units

The number of materials equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process, is

a.72,000 units

b.68,000 units

c.76,000 units

d.7,000 units

3.)

Department G had 2,160 units 25% completed at the beginning of the period, 13,800 units were completed during the period, 1,800 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$29,600
Costs added during period:
Direct materials (13,440 units at $8)	107,520
Direct labor	89,400
Factory overhead	29,800

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$17,551

b.$22,816

c.$16,763

d.$14,400