1. The Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 21,200 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $3.55 for materials and $5.05 for labor and overhead, the total cost assigned to the ending work in process inventory was:

2.

Arona Corporation manufactures canoes in two departments, Fabrication and Waterproofing. In the Fabrication Department, fiberglass panels are attached to a canoe- shaped aluminum frame. The canoes are then transferred to the Waterproofing department to be coated with sealant. Arona uses a weighted-average process cost system to collect costs in both departments.

All materials in the Fabrication Department are added at the beginning of the production process. On July 1, the Fabrication Department had 30 canoes in process that were 20% complete with respect to conversion cost. On July 31, Fabrication had 20 canoes in process that were 40% complete with respect to conversion cost. During July, the Fabrication Department completed 86 canoes and transferred them to the Waterproofing Department.

What are the Fabrication Department's equivalent units of production related to materials for July?

3. Hache Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 17,700 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $8,040. An additional 90,400 units were started into production during the month and 93,400 units were completed in the Welding Department and transferred to the next processing department. There were 14,700 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $203,800 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:

4.

Bims Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 3,600 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 65,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 26,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs.

What were the equivalent units for conversion costs in the Assembly Department for the month?