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 _____________________________________________________________________________________________________________________

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

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 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