1/ Wilturner Company incurs $93,000 of labor related directly to the product in the Assembly Department, $42,000 of labor related to the Assembly Department as a whole, and $29,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively for the Assembly Department are:

Multiple Choice

$93,000 and $71,000.

$135,000 and $29,000.

$122,000 and $42,000.

$164,000 and $0.

$93,000 and $29,000.

2/ The following is an account for a production department, showing its costs for one month:

Work in Process Inventory
Beginning Balance	6,400	Completed and transferred out	52,410
Direct materials	22,600
Direct labor	17,200
Overhead	11,800
Ending Balance	5,590

Assume that materials are added at the beginning of the production process and that direct labor and overhead are applied uniformly. If the started and completed units cost $42,850, what was the cost of completing the units in the beginning Work in Process inventory?

Multiple Choice

$37,260.

$58,000.

$15,150.

$3,160.

$9,560.

3/ A company uses the FIFO method for inventory costing. At the beginning of a period, the production department had 54,000 units in beginning Work in Process inventory which were 33% complete; the department completed and transferred 168,000 units. At the end of the period, 15,000 units were in the ending Work in Process inventory and are 68% complete. Compute the number of equivalent units produced by the department.

Multiple Choice

160,380.

183,000.

114,000.

178,200.

168,000.