Department A had 4,200 units in work in process that were 80% completed as to labor and overhead at the beginning of the period, 36,800 units of direct materials were added during the period, 38,100 units were completed during the period; and 2,900 units were 35% 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. The number of equivalent units of production for material costs for the period was a. 38,100 b. 33,900 c. 36,800 d. 41,000 Department W had 2,880 units, one-third completed at the beginning of the period; 12,800 units were transferred to Department X from Department W during the period; and 1,050 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. The total number of units to be assigned cost on the cost of production report for Department W is a. 15,680 units b. 13,850 units c. 12,800 units d. 14,630 units Department R had 4,300 units in work in process that were 68% completed as to labor and overhead at the beginning of the period; 32,400 units of direct materials were added during the period; 34,400 units were completed during the period; and 2,300 units were 22% 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. The number of equivalent units of production for conversion costs for the period was 41,000 34,400 31,982 36,282 Department K had 3,000 units 45% completed in process at the beginning of the period, 17,000 units completed during the period, and 1,200 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. a. 16,130 b. 18,350 c. 15,650 d. 16,310 Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours. The factory overhead allocated per unit of Product B in the Painting Department if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is a. $63.58 per unit b. $28.50 per unit c. $33.68 per unit d. $85.50 per unit Blackwelder Factory produces two similar products: small table lamps and desk lamps. The total factory overhead budget is $518,000 with 494,000 estimated direct labor hours. It is further estimated that small table lamp production will require 288,000 direct labor hours, and desk lamp production will need 125,000 direct labor hours. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Blackwelder Factory will allocate to small table lamp production if actual direct labor hours for the period for small table lamp production is 196,000 would be a. $205,800 b. $492,854 c. $761,143 d. $724,194