9. Which of the following outputs would NOT use a process costing system? A) flour B) glass C) toothpaste D) building Answer 10. Ropal Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month: Units started and completed 70,000 10,000 0 Units started and not complete Units in beginning inventory Direct materials costs $480,000 Conversion costs $240,000 The partially complete units at the end of the month were 100 percent complete with respect to materials and 50 percent complete with respect to conversion costs. The total cost of ending work-in-proces inventory is A) $60,000 B) $76,000 C) $90,000 D) $91,600 Answer . 11. Brown Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month: Units started and completed Units started and not complete Units in beginning inventory 70,000 10,000 Direct materials costs Conversion costs $560,000 $240,000 The partially complete units at the end of the month were 100 percent complete with respect to materials and 60 percent complete with respect to conversion costs. The unit cost of direct materials is A) $1.67 B) $3.32 C) $6.86 D) $7.00