1)A process with no beginning work in process, completed and transferred out 85700 units during a period and had 49400 units in the ending work in process inventory that were 20% complete. The equivalent units of production for the period were:

1)95580 equivalent units.

2)72600 equivalent units.

3)85700 equivalent units.

4)135100 equivalent units.

2)A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 89800 units were started into production in January; and there were 20900 units that were 50% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January?

1)89800 equivalent units.

2)68900 equivalent units.

3)79350 equivalent units.

4)100250 equivalent units.

3)A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 89200 units were started into production in January; and there were 19300 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January?

1)89200 equivalent units.

2)81480 equivalent units.

3)69900 equivalent units.

4)77620 equivalent units.

4)Sunland Company had the following department data:

	Physical Units
Work in process, July 1	29900
Completed and transferred out	165300
Work in process, July 31	45300

All materials are added at the beginning of the process. What is the total number of equivalent units for materials in July?

1)165300.

2)210600.

3)180700.

4)240500.

5)Oriole Company had the following department data:

	Physical Units
Work in process, beginning	0
Completed and transferred out	91300
Work in process, ending	8000

Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

1)9130.

2)91300.

3)83300.

4)99300.