Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 29,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories.

1.The number of equivalent units of production for conversion costs for the period was:

a.	30,200
b.	29,800
c.	33,800
d.	33,

2. The number of equivalent units of production for material costs for the period was:

a.	33,000
b.	29,800
c.	29,000
d.	32,000

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Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710.

3. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was:

a.	14,365
b.	13,615
c.	12,000
d.	15,865

4. The number of equivalent units of production for the period for materials if the first-in, first-out method is used to cost inventories was:

a.	16,700
b.	12,000
c.	1,700
d.	13,700

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5. Given the following cost data, what type of cost is shown?

Cost per Unit	Number of Units
$6,000	1
$3,000	2
$2,000	3
$1,500	4

a. mixed cost

b. variable cost

c. fixed cost

d. period cost

6. Given the following cost data, what type of cost is shown?

Total Cost	Number of units
$20	1
$40	2
$60	3
$80	4

a. mixed cost

b.variable cost

c. fixed cost

d. period cost

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7. If Department H had 600 units, 60% completed, in process at the beginning of the period, 6,000 units were completed during the period, and 700 units were 30% completed at the end of the period, what was the number of equivalent units of production for conversion costs for the period, if the first-in, first-out method is used to cost inventories?

a.	7,300
b.	5,640
c.	6,700
d.	5,850