33. MC.17.75 In the manuacture of 10,000 units of a product, direct materials cost incurred was $165,000, direct labor cost incurred was $105,000, and applied factory overhead was $53,000. The total conversion cost is a. $53,000 b. $158,000 c$218,000 d. $323,000 34. MC.17.76 Department M had 600 units 60% completed in process at the beginning of June, 6,000 units completed during June, and 700 units 30% completed at the end of June. Using the first-in, first-out method of inventary costing, the number of equivalent units of production for conversion costs for the period is a. 7,300 units b. 5.850 units c. 6,700 units d. 5,640 units 35. MC.17.78 Department G had 3,600 units 25 % completed at the beginning of the period, 11,000 units were completed during the period; 3,000 units were 20 % completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $40,000 Costs added during period: Direct materials (10,400 units at $B) 83,200 Direct labor 63,000 Factory averhead 25,000 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory casting is used. The total cost of the departmental work In pracess inventory at the end of the period (round unit cost calculations to four decimal places is a. $35,670 b. $21.432 c. $28,935 d. $16,163 36. MC.17.81 Department R had 5,000 units in work in process that were 75 % completed as to labor and overhead at the beginning of the period; 30,000 units of direct materials were added during the period; 32,000 units were completed during the period; and 3,000 units were 40 % completed as to labor and averhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was a. 26.000 b. 29,450 c. 32,450 d. 31,950 27. MC.16.120 Period costs are classified as either a. general expenses or selling expenses b. selling expenses or production expenses c. selling expenses or administrative expenses d, administrative expense or production expenses 28, MC.16.131 A difference in quantity of materials used on two comparable jobs may be caused by a. inadequately trained employees b. incorrect instructions attached to the job c. poor quality materials d. all of the above 29. MC.17.60 For which or the tolowing businesses would a process cost system be appropriate a. shampoo manufacturer b. boat repair service c, dressmaken d. custom furniture manufacturer 30. MC.17.63 In process cost accounting, the costs of direct materials and direct labor are charged directly to a. customer accounts receivable b. job orders c. service departments d. processing departments 31 MC.17.69 If a company uses a process costing system to account for the costs in its five production departments, how many work in process accounts will it use? a. 2 b. 4 c. 6 d. 5