Decker Corporation Decker Corporation has the following information for May: Beginning Work in Process Inventory (75% complete as to conversion) 7,500 units Started 27,000 units Ending Work in Process Inventory (15% complete as to conversion) 9,400 units Beginning WIP Inventory Costs: Material Conversion 52,725 Current Period Costs: Material $34,300 Conversion $25,500 80,845 All material is added at the start of the process and all finished products are transferred out. Refer to Decker Corporation. Assume that weighted average process costing is used. What is the cost per equivalent unit for material? Select one: O a. $1.18 0 b. $0.99 0 C. $1.64 0 d. $1.73 Campbell Corporation Beginning inventory (30% complete as to Material B and 60% complete for conversion) 700 units Started this cycle 2,000 units Ending inventory (50% complete as to Material B and 80% complete for conversion) 500 units Beginning inventory costs: Material A $14,270 Material B 5,950 Conversion 5,640 Current Period Material A $40,000 Material B 70,000 Conversion 98,100 Material A is added at the start of production, while Material B is added uniformly throughout the process. Refer to Campbell Corporation. Assuming a FIFO method of process costing, compute EUP units for Materials A and B. Select one: o a. 2,000 and 2,240, respectively b. 2,700 and 2.280, respectively O C. 2,700 and 2,450, respectively O d. 2,450 and 2,880, respectively Baker Corporation The Baker Corporation makes wreaths in two departments: Forming and Decorating. Forming began the month with 500 wreaths in process that were 100 percent complete as to material and 40 percent complete as to conversion. During the month, 6,500 wreaths were started. At month end, Forming had 2,100 wreaths that were still in process that were 100 percent complete as to material and 50 percent complete as to conversion. Assume Forming uses the weighted average method of process costing. Costs in the Forming Department are as follows: Beginning Work in Process Costs: Material $1,000 Conversion 1,500 Current Costs: Material $3,200 Conversion 5,045 The Decorating Department had 600 wreaths in process at the beginning of the month that were 80 percent complete as to material and 90 percent complete as to conversion. The department had 300 units in ending Work in Process that were 50 percent complete as to material and 75 percent complete as to conversion. Decorating uses the FIFO method of process costing, and costs associated with Decorating are: Beginning WIP Inventory: Transferred in $1,170 Material 4.320 Conversion 6,210 Current Period: Transferred In Material $67,745 Conversion 95,820 Refer to Baker Corporation. How many units were transferred to Decorating during nth? Select one: O a. 5,950 b. 4.900 O C. 7,000 O d. 600
