1) Use this information about Department F to answer the question that follow. Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,700. Of the $13,700, $8,800 was for materials and $4,900 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $25,100. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $33,200, and factory overhead was $19,100. If the average cost method is used, the conversion cost per equivalent unit (rounded to the nearest cent) would be

a.$3.81 b.$3.32 c.$3.18 d.$5.20

2)

Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	272,000	Aug. 31	Goods finished	153,700
31	Direct materials	X
31	Direct labor	43,800
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	112,600	Aug. 1	Balance	14,500
			31	Applied	X

If the balance of Work in Process on August 31 is $201,300, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs?

a.$14,500

b.$153,700

c.$112,600

d.$13,140

3)

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

Inventory in process, June 1, 25% completed	140 units
Transferred to finished goods during June	4,600 units
Equivalent units of production during June	4,985 units

Determine the number of equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materials and conversion costs.

a.504

b.420

c.630

d.336