Answer the following multiple-choice questions, and please remember to show your work for the problem questions.

6-1. Process costing works well whenever

a. heterogeneous products pass through a series of processes and receive different doses of materials, labor, and overhead

b. material cost is accumulated by process and conversion cost is accumulated by process

c. homogeneous products pass through a series of processes and receive similar doses of conversion inputs and different doses of material inputs

d. homogeneous products pass through a series of processes and receive similar amounts of materials, labor, and overhead

e. None of these

6-2 Job-order costing works well whenever

a. homogeneous products pass through a series of processes and receive similar doses of conversion inputs and different doses of material inputs

b. homogeneous products pass through a series of processes and receive similar doses of materials, labor, and overhead

c. heterogeneous products pass through a series of processes and receive different doses of materials, labor, and overhead

d. material cost is accumulated by process and conversion cost is accumulated by process

6-5 The costs transferred from a prior process to a subsequent process are

a. treated as another type of materials cost for the receiving department

b. referred to as transferred-in costs (for the receiving department)

c. referred to as the cost of goods transferred out (for the transferring department)

d. All of these

e. None of these

6-6 During the month of May, the grinding department produced and transferred out 2,300 units. EWIP had 500 units, 40% complete. There was no BWIP. The equivalent units of output for May are

a. 2,000

b. 2,500

c. 2,300

d. 2,800

e. None of these

6-13 For September, Murphy Company has manufacturing costs in BWIP equal to $100,000. During September, the manufacturing costs incurred were $550,000. Using the weighted average method, Murphy had 100,000 equivalent units for September. The equivalent unit cost for September is

a. $1.00

b. $7.50

c. $6.50

d. $6.00

e. $6.62

6-20 Transferred-in goods are treated by the receiving department as

a. units started for the period

b. a material added at the beginning of the process

c. a category of materials separate from conversion costs

d. All of these

e. None of these