7.

Department R had 4,100 units in work in process that were 77% completed as to labor and overhead at the beginning of the period; 28,700 units of direct materials were added during the period; 30,000 units were completed during the period; and 2,800 units were 22% completed as to labor and overhead 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

31,559

36,900

27,459

30,000

8.

Department G had 1,800 units 25% completed at the beginning of the period, 14,000 units were completed during the period; 1,500 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	$35,000
Costs added during period:
Direct materials (13,700 units at $8)	109,600
Direct labor	80,400
Factory overhead	26,800

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations)

$97,600

$192,029

$210,915

$173,143

9.

1. Question Content Area

   Department G had 1,800 units 25% completed at the beginning of the period, 12,100 units were completed during the period, 1,500 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	$32,100
   Costs added during period:
   Direct materials (11,800 units at $8)	94,400
   Direct labor	73,200
   Factory overhead	24,400

   All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 1,800 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

   $43,126

   $44,626

   $40,921

   $32,100