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 21,400 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 $3.60 for materials and $5.10 for labor and overhead, the total cost assigned to the ending work in process inventory was:

2. The Assembly Department started the month with 25,900 units in its beginning work in process inventory. An additional 310,900 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 30,900 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month?

3. Boursaw Corporation has provided the following data concerning last months operations.

Purchases of raw materials	$	33,000
Indirect materials included in manufacturing overhead	$	4,000
Direct labor cost	$	58,000
Manufacturing overhead applied to Work in Process	$	78,000
Underapplied overhead	$	5,000

	Beginning		Ending
Raw materials inventory	$	10,000	$	15,000
Work in process inventory	$	56,000	$	72,000
Finished goods inventory	$	41,000	$	49,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold?

4.

Boursaw Corporation has provided the following data concerning last months operations.

Purchases of raw materials	$	33,000
Indirect materials included in manufacturing overhead	$	4,000
Direct labor cost	$	58,000
Manufacturing overhead applied to Work in Process	$	78,000
Underapplied overhead	$	5,000

	Beginning		Ending
Raw materials inventory	$	10,000	$	15,000
Work in process inventory	$	56,000	$	72,000
Finished goods inventory	$	41,000	$	49,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold?

5.

Boursaw Corporation has provided the following data concerning last months operations.

Purchases of raw materials	$	33,000
Indirect materials included in manufacturing overhead	$	4,000
Direct labor cost	$	58,000
Manufacturing overhead applied to Work in Process	$	78,000
Underapplied overhead	$	5,000

	Beginning		Ending
Raw materials inventory	$	10,000	$	15,000
Work in process inventory	$	56,000	$	72,000
Finished goods inventory	$	41,000	$	49,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

How much is the cost of goods manufactured for the month on the Schedule of Cost of Goods Manufactured?

6.

Boursaw Corporation has provided the following data concerning last months operations.

Purchases of raw materials	$	33,000
Indirect materials included in manufacturing overhead	$	4,000
Direct labor cost	$	58,000
Manufacturing overhead applied to Work in Process	$	78,000
Underapplied overhead	$	5,000

	Beginning		Ending
Raw materials inventory	$	10,000	$	15,000
Work in process inventory	$	56,000	$	72,000
Finished goods inventory	$	41,000	$	49,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?