7. Which of the following is not included in the calculation of weighted average equivalent units? a. work performed in a prior period b. work performed to finish the beginning work-in-process units c. work performed to start and finish units during the period d. work performed to start the ending work-in-process units e. All of the above are included in the weighted average equivalent units calculation. 8. Transferred-in costs are treated most like which of the following in the computation of equivalent units? a. labor b. overhead c. materials added at the start of the process d. materials added evenly throughout the process e. materials added at the end of the process 9. Process X had 900 units in process at the beginning of the month, 40 percent complete. At the end of the month, there were 400 units in process, 30 percent complete. If 8,000 units were started during the month, what were the FIFO equivalent units? a. 8,080 units b. 8,260 units c. 8,420 units d. 8,480 units e. 8,820 units 10. Process X had 900 units in process at the beginning of the month, 40 percent complete. At the end of the month, there were 400 units in process, 30 percent complete. If 8,000 units were started during the month, what were the weighted average equivalent units? a. 8,120 units b. 8,280 units c. 8,500 units d. 8,620 units e. 8,780 units 11. Process Y uses two materials. Material 1 is added at the start of the process; Material 2 is added at the 50 percent completion point. There were 800 units in process (25 percent complete) at the beginning of the month; there were 400 units in process (60 percent complete) at the end of the month. Conversion costs are added evenly throughout the process. If 6,000 units were transferred out during the month, what were the FIFO equivalent units? Material Material 2 Conversion Costs a. 5,600 units 6,400 units 6,040 units b. 6,400 units 7,200 units 6.840 units C. 5,600 units 5,800 units 6,040 units d. 6,000 units 6,000 units 6,000 units e. 6.240 units 6,240 units 6,240 units 12. Process Y uses two materials. Material1 is added at the start of the process: Material 2 is