18. In the month of April, a department had 500 units in the beginning work in process inventory that were 60% complete. These units had $65000 of materials costs and $49000 of conversion costs. Materials are added at the beginning of the process and conversion costs are added uniformly throughout the process. During April, 14000 units were completed and transferred to the finished goods inventory and there were 2800 units that were 30% complete in the ending work in process inventory on April 30. During April, manufacturing costs charged to the department were: Materials $2119000; Conversion costs $2399600.

The cost assigned to the units transferred to finished goods during April was

a. $4244000.

b. $4114000.

c. $4146000.

d. $4130000.

22. Materials costs of $1330000 and conversion costs of $1539000 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 19000 units were started into production in September, and there were 4000 units in ending work in process that were 30% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?

a. $3135000.

b. $2265000.

c. $2673000.

d. $2475000.

25. Materials costs of $1140000 and conversion costs of $1540000 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 24000 units were started into production in September, and there were 4800 units in ending work in process that were 40% complete at the end of September. What was the total amount of manufacturing costs assigned to work in process ending inventory at the end of September?

a. $536000.

b. $228000.

c. $684000.

d. $368000.