d 32,000 7. The debits to Work in Process-Assembly Department for April, together with data concerning prodaction, April I, work in process s 7,200 6,000 25,000 Materials cost,3,000 units costs, 3,000 units, 40% eempleted Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed method is All direct materials are placed in process at the beginning of the process and the first-in, first-out used to cost inventories. The conversion cost per equivalent unit for April is: a. $2.48 b. $2.75 e. $2.50 d. $5.25 Department-B hnd 3,000 units in work in Process that were 25% completed at the beginningofthe per cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15 units were completed during the period, and i,700 units were 95% completed at the end of the penod. materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead w $18,710. 8. The number of equivalent units of production for the period for materials if the first-in, first-out met used to cost inventories was: a. 16,700 b. 12,000 c. 1.700 d. 13,700 The following unit data were assembled for the assembly process of the Super Co. for the mont Direct materials are added at the beginning of the process. Conversion costs are added uniform production process. The company uses the FIFO process. Units 5,000 51,000 4,000 Beginning work in process (60% complete) Units started in September Ending work in process (30% complete) The number of equivalent units produced with respect to direct materials costs is: a. 51,000 b. 50,000 9. C. 47,000 d. 56,000 10. Equivalent production units, usually are determined for a. direct materials and conversion costs. b. direct materials only