ant Manufacturing produces ts product in two el processing in Obers friend and 34000 of product to the second processes. 72.000 were in process beginning of 250.000 and completed during the Amend, 9.000 unts were procesom oproduction for direct materials for the process assuming met beginning work in procesory 60% complete rectas.com onding to 20% complete for det mest 163200 o 40 390.000 . 2050 NORD A menutucture reports the following information below for a fost se pershperiton Teart Year Year Variable conting income 5 36.000 127.000 5.133,000 tegning the goods Leventy (nita) . 300 59 Inding tinished goods Leventory (units 90 59 Yixed overhead per unit 1 11.00 11.00 Income for year uning option conting 1000 122 300 Bryant Manufacturing produces its product in two sequential processing departments. During October, the first process finished and transferred 324,000 units of its product to the second process of these units, 72,000 were in process at the beginning of the month and 252,000 were started and completed during the month. At month-end, 52,000 units were in process. Using the FIFO method, compute the number of equivalent units of production for direct materials for the process assuming that beginning work in process inventory is 60% complete for direct materials cost and ending Inventory is 20% complete for direct materials cost. Multiple Choice 363.200 334,400 320,000 305,600 A manufacturer reports the following Information below for its first three years in operation. 9 Year 1 $ 94,000 0 980 $ 11.00 Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed overhead per unit Income for year 3 using absorption costing is: Year 2 Year 3 $ 127,000 $ 133,000 980 590 590 0 $ 11.00 $ 11.00 29:41 Multiple Choice $127,000 $139,980 $122,710 122 on