6) At the beginning of the recent period, there were 1,500 units of product in a department, one-third completed. These units were finished and an additional 7,000 units were started and completed during the period. 1,600 units were still in process at the end of the period, one-fourth completed. Using the weighted average method, the equivalent units produced by the department were:

A) 7,000 units. B) 10,100 units. C) 8,500 units. D) 8,900 units. E) 7,900 units.

11) A company uses the weighted average method for inventory costing. During a period, Department A finished and transferred 54,000 units to Department B. Also, during the period, 12,000 units were started but brought only to a stage of being 3/5 completed. The number of equivalent units produced by Department A during the period was:

A) 46,800 units. B) 61,200 units. C) 58,800 units. D) 66,000 units. E) 54,000 units.

12) A company uses a process cost accounting system. Its Assembly Department's beginning inventory consisted of 55,600 units, 3/4 complete with respect to direct labor and overhead. The department completed and transferred out 113,500 units this period. The ending inventory consists of 45,600 units that are 1/4 complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $38,000 and overhead costs of $46,000 for the period. Assuming the weighted average method, the direct labor cost per equivalent unit (rounded to the nearest cent) is:

A) $0.27. B) $0.24. C) $0.30. D) $0.49. E) $0.42.

13) During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of the units transferred, 20,000 were in process at the beginning of March and 180,000 were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 62% complete with respect to labor. At the end of March, 37,000 additional units were in process in the production department and were 100% complete with respect to materials and 21% complete with respect to labor. Compute the number of equivalent units with respect to both materials and direct labor respectively for March using the weighted-average method.

A) 237,000; 237,000. B) 237,000; 207,770. C) 200,000; 187,770. D) 207,770; 207,770. E) 217,000; 195,370.

15) The job order cost sheets used by Garza Company revealed the following:

Job. No. Bal. May 1 May Production Costs 124 $ 2,150 $ - - - 125 1,650 390 126 - - - - 990

Job No. 125 was completed during May and Jobs No. 124 and 125 were shipped to customers in May. What was the company's cost of goods sold for May and the goods in process inventory on May 31?

A) $4,190; $990. B) $3,800; $1,650. C) $1,650; $3,800. D) $2,150; $1,260. E) $5,180; $0.