1)The following data were taken from the accounting records of the Hazel Corporation, which uses the weighted-average method in its process costing system:

-Beginning work in process inventory (100% complete as to materials; 70% complete as to conversion) 30,000 units

-Started in process during the period. 90,000 units

-Ending work in process inventory (100% complete as to materials; 60% complete as to conversion) 20,000 units

What were the equivalent units of production for conversion costs?

1. 102,000 units.
2. 112,000 units
3. 111,000 units.
4. 100,000 units.

2)The Nichols Company uses the weighted-average method in its process costing system. The company recorded 29,500 equivalent units of production for conversion costs for November in a particular department. There were 6,000 units in the ending work-in-process inventory on November 30, 75% complete with respect to conversion costs. The November 1 work-in-process inventory consisted of 8,000 units, 50% complete with respect to conversion costs. A total of 25,000 units were completed and transferred out of the department during the month. What was the number of units started during November in the department?

1. 24,500 units.
2. 23,000 units.
3. 27,000 units.
4. 21,000 units.

3)Harker Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 16,000 units in its beginning work-in-process inventory that were 40% complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $29,440. An additional 59,000 units were started into production during the month, and 61,000 units were completed in the Welding Department and transferred to the next processing department. There were 14,000 units in the ending work-in-process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $246,400 in conversion costs were incurred in the department during the month.

What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.)

1. $4.176.
2. $4.600.
3. $3.375.
4. $4.421.

4)Overland, Inc., uses the weighted-average method in its process costing system. The company's work-in-process inventory on April 30 consists of 25,000 units. The units in the ending inventory are 100% complete with respect to materials and 75% complete with respect to conversion costs. If the cost per equivalent unit is $3.00 for materials and $5.50 for conversion costs, what is the total cost in the April 30 work-in-process inventory?

1. $212,500.
2. $178,125.
3. $159,375.
4. $109,375

5)Ebis Company uses the FIFO method in its process costing system. The first processing department, the Welding Department, started the month with 13,000 units in its beginning work-in-process inventory; 10% of the units were complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $12,610. An additional 89,000 units were started into production during the month. There were 22,000 units in the ending work-in-process inventory of the Welding Department; 30% of these units were complete with respect to conversion costs. A total of $806,085 in conversion costs were incurred in the department during the month.

What would be the cost per equivalent unit for conversion costs for the month on the department's production report? (Round off to three decimal places.)

1. $8.026.
2. $9.700.
3. $9.057.
4. $9.450.

6)Creer Company uses the FIFO method in its process costing system. Department A had 20,000 units in process at the beginning of January, and 40% were complete with respect to conversion costs. All materials are added at the beginning of the process in Department A. The January 1 work-in-process inventory in Department A contained $10,000 in materials cost and $11,600 in conversion cost. During January, materials costs were $0.50 per equivalent unit, and conversion costs were $1.50 per equivalent unit. All of the units in the beginning work-in-process inventory were completed and transferred out during the month.

What was the total cost attached to these units when they were transferred to the next department?

1. $39,600.
2. $33,600.
3. $45,600.
4. $37,600.

7)Winkle Company uses the FIFO method in its process costing system. At the beginning of March, the work-in-process inventory in the Blending Processing Centre consisted of 5,000 units, 90% complete with respect to conversion costs. At the end of the month, the work-in-process inventory consisted of 2,000 units that were 60% complete with respect to conversion costs. If 10,000 units were transferred to the next processing center during the month, what would be the equivalent units of production for conversion costs?

1. 6,700 units.
2. 11,700 units.
3. 10,300 units.
4. 13,000 units