1. The following information is available for the month of April from the First department of the Armque Corporation:

	Units
Work in process, April 1 (50% complete)	90,000
Started in April	250,000
Transferred to Second Department in April	280,000
Work in process, April 30 (40% complete)	60,000

Materials are added in the beginning of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of April?

Materials

Conversion

a.	310,000 250,000
b.	250,000 295,000
c.	340,000 316,000
d.	340,000 304,000

2. The following information is available for the month of August from the First department of the Twigg Corporation:

	Units
Work in process, August 1 (60% complete)	50,000
Started in August	190,000
Work in process, August 30 (40% complete)	80,000

Materials are added in the beginning of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of August?

Materials

Conversion

a.	192,000 240,000
b.	190,000 192,000
c.	240,000 208,000
d.	240,000 192,000

3. Information concerning Department A of Ali Company for the month of June is as follows:

	Units	Materials Costs
Work in process, beginning of month	20,000	$14,550
Started in June	85,000	$66,300
Units completed	90,000
Work in process, end of month	15,000

All materials are added at the beginning of the process. Using the average cost method, the cost (rounded to two places) per equivalent unit for materials for June is:

a.	$0.74.
b.	$0.90.
c.	$0.77.
d.	$0.78.

4. Plemmon Company adds materials at the beginning of the process in the forming department, which is the first of two stages of its production cycle. Information concerning the materials used in the forming department in April follows:

	Units	Materials Costs
Work in process at April 1	15,000	$ 8,000
Units started during April	60,000	$38,500
Units completed and transferred to next department during April	65,000

Using the average cost method, what is the materials cost of the work in process at April 30 (rounded to nearest dollar)?

a.	$7,154
b.	$6,200
c.	$7,750
d.	$6,417

5. The following information is available for the month of April from the First department of the Armque Corporation:

	Units
Work in process, April 1 (50% complete)	90,000
Started in April	250,000
Transferred to Second Department in April	280,000
Work in process, April 30 (40% complete)	60,000

Materials are added at the end of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of April?

Materials

Conversion

a.	304,000 250,000
b.	280,000 295,000
c.	340,000 316,000
d.	280,000 304,000

6. The following information is available for the month of August from the First department of the Twigg Corporation:

	Units
Work in process, August 1 (60% complete)	50,000
Started in August	190,000
Work in process, August 30 (40% complete)	80,000

Materials are added at the end of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of August?

Materials

Conversion

a.	192,000 160,000
b.	160,000 192,000
c.	160,000 208,000
d.	240,000 192,000

7. During June, Birch Bay Company's Department B equivalent unit product costs computed under the average cost method were as follows:

Materials	$2
Conversion	$3
Transferred-in	$5

Materials are introduced at the end of the process in Department B. There were 4,000 units (60 % complete as to conversion costs) in work in process at June 30. The total costs assigned to the June 30 work in process inventory should be:

a.	$20,000.
b.	$24,800.
c.	$27,200.
d.	$35,200.