6. Joy Inc. has started manufacturing 15,000 units of a product. Direct materials cost incurred was $225,000, direct labor cost incurred was $192,000, and applied factory overhead was $68,000. What is the amount of total conversion cost?

Group of answer choices

$293,000

$260,000

$485,000

$417,000

7. Which of the following costs would not be included in the conversion cost for a furniture manufacturer?

Group of answer choices

Factory equipment depreciation

Indirect materials or manufacturing supplies

Wood

Wages of Machine operators working with cutting saws

8. The Packaging Department of Delightful Color Inc. has 100,000 units to account for, of which 70,000 units are completed and transferred to the Finished goods inventory warehouse. The remaining 30,000 units left in the process at the end of the period are 40% complete with respect to conversion costs. The direct materials required for packaging are added only at the end of the process. What is the total equivalent units (EU) of production for direct materials under the Weighted average method?

Group of answer choices

40,000 EU

82,000 EU

28,000 EU

70,000 EU

9. The Mixing Department of Delightful Color Inc. has 70,000 units to account for, of which 58,000 units are completed and transferred to the Canning Department. The remaining 12,000 units left in the process at the end of the period are 70% complete with respect to conversion costs. All the direct materials required for mixing are added at the beginning of the process. What is the total equivalent units (EU) of production for direct materials under the Weighted average method?

Group of answer choices

49,000 EU

70,000 EU

58,000 EU

66,400 EU

10. Healthy Choice Inc. manufactures vegetable oil and uses three processes - grinding, refining, and canning. On March 1st, the company provided the following production data for the refining department:

Beginning work-in-process inventory: 4,000 fl. oz., which are 50% complete for direct materials and 60% complete for conversion costs.

Units started during the period: 24,000 fl. oz.

Units completed and transferred to the canning process: 25,000 fl. oz.

The units in the ending work-in-process inventory were 80% complete with respect to direct materials and 40% complete with respect to conversion costs.

Compute the equivalent units of production (EU) for conversion costs under the weighted average method.

Group of answer choices

25,800 EU

26,200 EU

27,400 EU

25,560 EU

11. Healthy Choice Inc. manufactures vegetable oil and uses three processes - grinding, refining, and canning. On March 1st, the company provided the following production data for the refining department:

Beginning work-in-process inventory: 8,000 fl. oz., which are 50% complete for direct materials and 60% complete for conversion costs.

Units started during the period: 48,000 fl. oz.

Units completed and transferred to the canning process: 50,000 fl. oz.

The units in the ending work-in-process inventory were 80% complete with respect to direct materials and 40% complete with respect to conversion costs.

Compute the equivalent units of production (EU) for conversion costs under the weighted average method.

Group of answer choices

54,800 EU

51,120 EU

51,600 EU

52,400 EU

12. The Modelling Department of AMC Inc. incurred $300,000 in direct material costs and $125,600 in conversion costs during the period. The beginning work-in-process inventory costs include $30,000 in direct material costs and $43,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 10,000 and 7,200, respectively. At the end of the period, 6,500 units are completed and transferred to the next processing department.

Compute the costs per equivalent units for direct materials under the weighted-average method. (Round your answer to the nearest cent.)

Group of answer choices

$17.44 per EUP

$30.00 per EUP

$23.42 per EUP

$33.00 per EUP

13. The Modelling Department of AMC Inc. incurred $300,000 in direct material costs and $125,600 in conversion costs during the period. The beginning work-in-process inventory costs include $30,000 in direct material costs and $43,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 10,000 and 7,200, respectively. At the end of the period, 6,500 units are completed and transferred to the next processing department.

Compute the costs per equivalent units for conversion costs under the weighted-average method. (Round your answer to the nearest cent.)

Group of answer choices

$30.00 per EUP

$33.00 per EUP

$23.42 per EUP

$17.44 per EUP

14. Simply Fresh Inc. produces canned fruit through two production processes - Mixing and Canning. The company provided the following equivalent unit data for its Mixing Department.

Accounts	Direct materials	Conversion costs
Units completed and transferred out	75,000 EU	75,000 EU
Ending WIP Inventory	25,000 EU	10,000 EU
Costs per equivalent units	$1.50 per EU	$4.60 per EU

Calculate the cost assigned to the units completed and transferred out from the Mixing Department to the Canning Department.

Group of answer choices

$345,000

$83,500

$457,500

$112,500

15. Simply Fresh Inc. produces canned fruit through two production processes: Mixing and Bottling. The company provided the following equivalent unit data for its Bottling Department:

Accounts	Direct materials	Conversion costs
Units completed and transferred out	90,000 EU	90,000 EU
Ending WIP Inventory	0 EU	20.000 EU
Costs per equivalent units	$1.00 per EU	$2.80 per EU

Calculate the cost assigned to the units in the Ending work-in-process inventory of the Bottling Department.

Group of answer choices

$56,000

$252,000

$308,000

$342,000