24. Use this information about the Finishing Department to answer the question that follows.

The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (30% completed) 4,000 units Completed units during June 65,000 units Ending inventory (60% complete) 7,000 units

All direct materials are added at the beginning of the process, and the first-in-first-out cost flow method is used.

The conversion equivalent units of production in the June 30 Finishing Department inventory are

a. 68,000 units b. 4,200 units c. 66,200 units d. 70,400 units

23. Use this information about Department A to answer the question that follows.

Department A had 5,000 units in Work in Process that were 60% completed as to labor and overhead at the beginning of the period. There were 39,000 units of direct materials added during the period, 31,000 units were completed during the period, and 8,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.

The materials equivalent units of production for the period are

a.29,000 b.29,800 c.39,000 d.32,000

18. Use this information about Carmelita Inc. to answer the question that follows.

Carmelita Inc. has the following information available:

	Costs from Beginning Inventory	Costs from Current Period
Direct materials	$4,100	$23,800
Conversion costs	6,000	153,700

At the beginning of the period, there were 400 units in process that were 42% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,400 units were started and completed. Ending inventory contained 400 units that were 33% complete as to conversion costs and 100% complete as to materials costs. The company uses the FIFO cost flow method.

The equivalent units of production for direct materials and conversion costs, respectively, were

a.5,800 for direct materials and 5,764 for conversion costs b.5,400 for direct materials and 5,764 for conversion costs c.5,764 for direct materials and 5,764 for conversion costs d.5,764 for direct materials and 5,800 for conversion costs

17. Use this information about Department G to answer the question that follows.

Department G had 1,800 units 25% completed at the beginning of the period, 12,600 units were completed during the period, 1,500 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$31,800
Costs added during period:
Direct materials (12,300 units at $9)	110,700
Direct labor	87,150
Factory overhead	62,250

All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.

Determine the total cost of the inventory in process at the end of the period. Round the unit cost computation to the nearest cent.

a.$17,100 b.$13,500 c.$15,600 d.$22,230

11. Use this information about Department G to answer the question that follows.

Department G had 2,040 units 25% completed at the beginning of the period, 13,200 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$26,300
Costs added during period:
Direct materials (12,860 units at $9)	115,740
Direct labor	76,800
Factory overhead	25,600

All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used.

Determine the total cost of the units started and completed during the period. Round the unit cost computation to the nearest cent.

a.$170,603 b.$100,440 c.$188,158 d.$205,685

9. Use this information about Department W to answer the question that follows.

Department W had 2,160 units, one-third completed at the beginning of the period. There were 13,100 units transferred to Department X from Department W during the period, and 1,450 units were one-half completed at the end of the period. Assume the completion ratios apply to both direct materials and conversion costs, and the company uses the FIFO cost flow method.

What is the total number of units to be assigned costs on the cost of production report for Department W?

a.15,260 units b.14,550 units c.13,100 units d.13,810 units