9.If 149100 units are started into production there was no beginning work in process, and 49500 units are in process at the end of the period, how many units were completed and transferred out?

198600.

49500.

149100.

99600.

10. If 151200 units are started into production there was no beginning work in process, and 49600 units are in process at the end of the period, how many units were completed and transferred out?

200800.

49600.

151200.

101600.

11.

Marigold Corp. reported the following year-end information:

Beginning work in process inventory	$ 52000
Beginning raw materials inventory	28000
Ending work in process inventory	50000
Ending raw materials inventory	25000
Raw materials purchased	860000
Direct labor	440000
Manufacturing overhead	100000

How much is Marigolds cost of goods manufactured for the year?

$863000

$1405000

$1403000

$1401000

12.Sunland Company developed the following data for the current year:

Beginning work in process inventory	$250000
Direct materials used	144000
Actual overhead	288000
Overhead applied	216000
Cost of goods manufactured	264000
Total manufacturing costs	730000

Sunland Company's direct labor cost for the year is

$264000.

$365000.

$216000.

$72000.

13. Gulick Company developed the following data for the current year:

Beginning work in process inventory	$240,000
Direct materials used	144,000
Actual overhead	288,000
Overhead applied	216,000
Cost of goods manufactured	264,000
Total manufacturing costs	720,000

Gulick Company's direct labor cost for the year is

$72,000.

$216,000.

$360,000.

$288,000.

14. If 179600 units are transferred out of a department, there was no beginning work in process, and there are 29900 units still in process at the end of a period, the number of units that were started into production during the period is

149700.

179600.

209500.

29900.