1. The following production data were taken from the records of the Finishing Department for July:

Inventory in process, July 1, 40% completed	4,000 units
Transferred to finished goods during July	37,500 units
Ending work in process during July, 20% completed	3,500 units

Determine the total equivalent units for direct materials, assuming that the first-in, first-out method is used to cost inventories. Assume that all direct materials are placed in the process at the beginning of production.

a. 39,400 units

b. 36,600 units

c. 37,000 units

d. 41,000 units

2. Department Z had no work in process at the beginning of the period, 18,000 units were started during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (assuming the company uses FIFO):

Direct materials	$80,100
Direct labor	102,300
Factory overhead	37,140

Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the units completed during the period?

a. $80,100

b. $213,310

c. $205,600

d. $134,400

3.

Guardino Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000 respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000 respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000 and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 2 during the period for direct labor is

a. Work in ProcessDepartment 2		125,000
	Wages Payable		125,000

b. Wages Payable		60,000
	Work in ProcessDepartment 2		60,000

c. Work in ProcessDepartment 2		185,000
	Wages Payable		185,000

d. Work in ProcessDepartment 2		60,000
	Wages Payable		60,000

4.

Guardino Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000 respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000 respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000 and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 1 during the period for factory overhead is

a. Work in ProcessDepartment 1		70,000
	Factory OverheadDepartment 1		70,000

b. Work in ProcessDepartment 1		125,000
	Wages Payable		125,000

c. Work in ProcessDepartment 1		150,000
	Factory OverheadDepartment 1		150,000

d. Factory OverheadDepartment 1		150,000
	Work in ProcessDepartment 1		150,000