4. Crawford Company has the following equivalent units for July: materials 20,000 and conversion costs 18,000. Production cost data are: Materials Conversion Work in process, July 1 $ 6,400 $ 3,000 Costs added in July 50,400 42,000 The unit production costs for July are: Materials Conversion Costs A) $2.52 $2.50 Wiel 2.33 B) C) 2.84 2.84 2.52 2.50 D) 2.33 14. Edmiston Company reported the 1 Company reported the following year-end information: beginning work in process inventory, S80,000: cost of goods manufactured, $750,000, beginning finished goods inventory Inventory, S50,000; ending work in process inventory, $70,000, and ending Tinished goods inventory, S40,000. How much is Edmiston's cost of goods sold for the year? A) $770,000 B) $740,000 C) $750,000 D) $760,000 15. Minor Company had the following department data: Physical Units Work in process, July 1 30,000 Completed and transferred out 165,000 Work in process, July 31 45,000 Materials are added at the beginning of the process. What is the total number of equivalent units for materials in July? A) 240,000. B) 210,000 C) 180,000. D) 165,000. 16. Which one of the following would not be classified as manufacturing overhead? A) Indirect labor B) Insurance on factory building C) Direct materials D) Indirect materials 17. The flow of costs in a job order cost system A) cannot be measured until all jobs are complete. B) generally follows a LIFO cost flow assumption. C) involves accumulating manufacturing costs incurred and assigning the accumulated costs to work done. D) measures product costs for a set time period. 18. Barton Company has beginning work in process inventory of $144,000 and total manufacturing costs of $686,000. If cost of goods manufactured is S660,000, what is the cost of the ending work in process inventory? A) $118,000. B) $170,000. C) $150,000 D) $190,000