9 a.

Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $1,800 of direct materials and used $3,300 of direct labor. The job was not finished by the end of the month, but needed an additional $2,300 of direct materials and additional direct labor of $5,100 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B?

$7,400

$11,700

$4,100

$8,400

$5,100

b.

If one unit of Product Z2 used $2.20 of direct materials and $3.20 of direct labor, sold for $8.00, and was assigned overhead at the rate of 27% of direct labor costs, how much gross profit was realized from this sale? (Round your intermediate calculations and final answer to two decimal places.)

$1.74.

$2.60.

$.86.

$8.00.

$5.40.

c.

A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 65,000 units to Department C. Also in Department B during the period, 17,500 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was:

65,000 units.

75,500 units.

54,500 units.

72,000 units.

82,500 units.

d.

A company's beginning Work in Process inventory consisted of 21,000 units that were 90% complete with respect to direct labor. A total of 91,000 were finished during the period and 26,000 remaining in Work in Process inventory were 40% complete with respect to direct labor at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were:

101,400.

46,800.

84,000.

91,000.

120,300