27.A department adds 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; 90,000 units were started into production in January; and there were 20,000 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? (LO 3)

37.Materials costs of $1,200,000 and conversion costs of $1,530,000 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, 20,000 units were started into production in September, and there were 5,000 units in ending work in process that were 40% 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?

43.A variable cost is a cost that (LO 1)

Seleccione una:

a.

may or may not be incurred, depending on management's discretion.

b.

occurs at various times during the year.

c.

varies in total in proportion to changes in the level of activity.

d.

varies per unit at every level of activity.