Department G had 2,040 units 25% completed at the beginning of the period, 13,900 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$35,000
Costs added during period:
Direct materials (13,560 units at $8)	108,480
Direct labor	83,400
Factory overhead	27,800

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the departmental work in process inventory at the end of the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)?

a.$21,259

b.$13,600

c.$16,353

d.$15,665

6. MC.17.79.ALGO

Department G had 2,280 units 25% completed at the beginning of the period, 13,700 units were completed during the period, 1,900 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$27,800
Costs added during period:
Direct materials (13,320 units at $8)	106,560
Direct labor	90,000
Factory overhead	30,000

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of 2,280 units of beginning inventory which were completed during the period is (do not round unit cost calculations)

$42,989

$27,800

$44,889

$39,951

7. MC.17.80.ALGO

Department G had 1,800 units 25% completed at the beginning of the period, 12,300 units were completed during the period; 1,500 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period:

Work in process, beginning of period	$25,500
Costs added during period:
Direct materials (12,000 units at $8)	96,000
Direct labor	88,800
Factory overhead	29,600

All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period is (do not round unit cost calculations)

$186,321

$165,857

$206,785

$84,000

8. MC.17.81.ALGO

Department R had 5,000 units in work in process that were 68% completed as to labor and overhead at the beginning of the period; 37,700 units of direct materials were added during the period; 40,200 units were completed during the period; and 2,500 units were 26% 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

42,450

40,200

47,700

37,450

9. MC.17.83.ALGO

Department S had no work in process at the beginning of the period. It added 12,800 units of direct materials during the period at a cost of $89,600; 9,600 units were completed during the period; and 3,200 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 $54,600 and factory overhead was $8,500.

The total cost of units completed during the period was

$148,652

$116,242

$67,200

$123,877

10. MC.17.113

Blue Lake Water Company has two departments, Purifying and Bottling. The Bottling Department received 76,000 liters from the Purifying Department. During the period, the Bottling Department completed 74,000 liters, including 3,000 liters of work in process at the beginning of the period. The ending work in process was 5,000 liters. The number of liters started and completed during the period is

a.71,000

b.69,000

c.79,000

d.73,000

11. EX.17.24

Equivalent Units of Production and Related Costs

The charges to Work in ProcessBaking Department for a period as well as information concerning production are as follows. The Baking Department uses the weighted average method, and all direct materials are placed in process during production.

Work in ProcessBaking Department
Bal., 900 units, 40% completed	2,466	To Finished Goods, 8,100 units	?
Direct materials, 8,400 units	34,500
Direct labor	16,200
Factory overhead	8,574
Bal., 1,200 units, 60% completed	?

a. Determine the number of whole units to be accounted for and to be assigned costs. fill in the blank 1 units

b. Determine the number of equivalent units of production. fill in the blank 2 units

c. Determine the cost per equivalent unit. $fill in the blank 3 per equivalent unit

d. Determine the cost of units transferred to Finished Goods. $fill in the blank 4

e. Determine the cost of units in ending Work in Process. $fill in the blank 5

12. EX.17.25

Cost per Equivalent Unit: Weighted average method

The following information concerns production in the Forging Department for June. The Forging Department uses the Weighted average method.

ACCOUNT Work in ProcessForging Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
June	1	Bal., 500 units, 40% completed					5,000
	30	Direct materials, 3,700 units	49,200				54,200
	30	Direct labor	25,200				79,400
	30	Factory overhead	25,120				104,520
	30	Goods transferred, 3,600 units			?		?
	30	Bal., 600 units, 70% completed					?

a. Determine the cost per equivalent unit. $fill in the blank 1 per equivalent unit

b. Determine cost of units transferred to Finished Goods. $fill in the blank 2

c. Determine the cost of units in ending Work in Process. $fill in the blank 3