1)Bramble Company had the following department information about physical units and percentage of completion:

	Physical Units
Work in process, May 1 (70%)	60300
Completed and transferred out	180200
Work in process, May 31 (30%)	49300

If all materials are added at the beginning of the production process, what is the total number of equivalent units for materials during May?

1)213080.

2)240500.

3)229500.

4)194990.

2)In the month of June, a department had 19000 units in beginning work in process that were 65% complete. During June, 89000units were started into production. At the end of June there were 9000 units in ending work in process that were 35% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out of the department in June?

1)89000 units.

2)99000 units.

3)108000 units.

4)80000 units.

3)In the month of June, a department had 20100 units in beginning work in process that were 75% complete. During June, 89100units were transferred into production from another department. At the end of June there were 10400 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials for June were

1)113360 equivalent units.

2)99500 equivalent units.

3)89100 equivalent units.

4)109200 equivalent units.

4)In the month of June, a department had 20600 units in beginning work in process that were 75% complete. During June, 89700units were transferred into production from another department. At the end of June there were 10600 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June were

1)100300 equivalent units.

2)103940 equivalent units.

3)89700 equivalent units.

4)110300 equivalent units.

5)A process with no beginning work in process, completed and transferred out 35900 units during a period and had 14100 units in the ending work in process that were 60% complete. How much is equivalent units of production for the period for conversion costs?

1)44360 equivalent units.

2)27440 equivalent units.

3)50000 equivalent units.

4)58460 equivalent units.