Figure 6-1. The following information is available for Department Z for the month of July:

	Units	Cost
Work in process, July 1 (70% complete)	2,000
Direct materials		$ 6,000
Direct labor		3,000
Manufacturing overhead		4,000
Total work in process, July 1		$13,000
Started in production during July	20,000
Costs added:
Direct materials		$18,000
Direct labor		8,000
Manufacturing overhead		10,000
Total costs added during July		$36,000
Work in process, July 31, (80% complete)	2,000

Materials are added at the beginning of the process. (Round unit costs to two decimal places.)

16. Refer to Figure 6-1. Department Z's cost per equivalent unit of production for materials using the FIFO method would be

	a.	$1.20.
	b.	$1.04.
	c.	$0.96.
	d.	$0.90.

17. Refer to Figure 6-1. Department Z's cost per equivalent unit of production for conversion costs using the FIFO method would be

	a.	$1.18.
	b.	$1.02.
	c.	$0.85.
	d.	$0.73.

18. Refer to Figure 6-1. Department Z's cost of goods transferred out using the FIFO method would be

	a.	$40,250.
	b.	$45,540.
	c.	$44,500.
	d.	$45,775.

19. Refer to Figure 6-1. Department Z's cost of ending work in process using the FIFO method would be

	a.	$3,960.
	b.	$3,552.
	c.	$3,500.
	d.	$3,160.

20. Under the FIFO production costing method, the two categories of completed units used to compute the total cost of units completed during a period are:

	a.	beginning work-in-process units and units started.
	b.	units started and completed and ending work-in-process units.
	c.	beginning work-in-process units and units started and completed during the current period.
	d.	other categories.