50. Assume the following information for the Milling Department:

Milling Department		Units
Beginning work in process inventory		300
Units started into production during the period		6,000
Units completed during the period and transferred to the next department		5,730
Ending work in process inventory		?

Using the weighted-average method, how many units were in ending work in process inventory?

50. B

Assume the following information:

					Percent Complete
Milling Department	Units				Materials				Conversion
Beginning work in process inventory		200				40	%			30	%
Units started into production during March		6,200
Units completed during the period and transferred to the next department		5,800				100	%			100	%
Ending work in process inventory		600				70	%			60	%

Milling Department	Materials				Conversion
Cost of beginning work in process inventory	$	10,000			$	15,000
Costs added during the period		287,000				385,000
Total cost	$	297,000			$	400,000

Using the weighted-average method, the cost per equivalent unit for materials is closest to:

50. C

Assume the following information:

				Percent Complete
Milling Department	Units			Materials			Conversion
Beginning work in process inventory		300		45	%		30	%
Units started into production during March		6,100
Units completed during March and transferred to the next department		5,800		100	%		100	%
Ending work in process inventory		600		60	%		70	%

Using the weighted-average method, what is the equivalent units of production for conversion?