Department A had 5,000 units in work in process that were 71% completed as to labor and overhead at the beginning of the period; 35,000 units of direct materials were added during the period; 37,200 units were completed during the period; and 2,800 units were 20% 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.37,200

b.40,000

c.35,000

d.32,200

Department S had no work in process at the beginning of the period. It added 11,800 units of direct materials during the period at a cost of $82,600; 8,850 units were completed during the period; and 2,950 units were 34% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $52,700 and factory overhead was $9,500.

The total cost of units completed during the period was

a.$61,950

b.$117,818

c.$141,382

d.$109,285

The following production data were taken from the records of the Finishing Department for June:

Inventory in process, June 1 (39% completed)	5,800	units
Completed units during June	63,500	units
Ending inventory (63% complete)	3,000	units

What is the number of material equivalent units of production in the June 30, Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process?

a.3,000 units

b.60,700 units

c.66,500 units

d.57,700 units