a. During a period, Department A finished and transferred 50,000 units to Department B. Of the 50,000 units, 20,000 were 1/5 complete at the beginning of the period and 30,000 were started and completed during the period. During the period, 10,000 units were started but brought only to a stage of being 3/5 completed. The number of equivalent finished units produced by Department A during the period was:

Select one:

a.

46,000 units.

b.

50,000 units.

c.

52,000 units.

d.

54,000 units.

e.

56,000 units.

b. Assume the following data:

Beginning goods in process inventory	5,000 units (3/4 completed)
Units started and completed	15,000
Ending goods in process inventory	6,000 units (1/2 completed)

If materials are added when the production process begins and direct labour is applied uniformly throughout the process, what are the equivalent units for direct materials and for direct labour, respectively?

Select one:

a.

16,250; 19,250.

b.

16,250; 21,750.

c.

21,000; 19,250.

d.

19,250; 18,750.

e.

21,000; 22,250.

c

Medina Corp. had the following information available for the year:

Beginning inventory of goods in process 40% complete, $1,100	200 units
Ending inventory of goods in process 80% complete	400 units
Total units started during the year	3,200 units
Total manufacturing costs incurred during the year	$47,600

The equivalent unit processing cost is equal to:

Select one:

a.

$47,600/Equivalent finished units for the year.

b.

$48,700/Equivalent finished units for the year.

c.

$46,500/Equivalent finished units for the year.

d.

$14.875 per EUP.

e.

None of these answers is correct.

Medina Corp. had the following information available for the year:

Beginning inventory of goods in process 40% complete, $1,100	200 units
Ending inventory of goods in process 80% complete	400 units
Total units started during the year	3,200 units
Total manufacturing costs incurred during the year	$47,600

d. Equivalent units produced for the year are:

Select one:

a.

3,800 units.

b.

3,200 units.

c.

3,240 units.

d.

3,520 units.

e.

Cannot be determined from information given.