Figure 6-15

The Davidson Company uses a weighted-average process costing system. The following information was reported for the Assembly Process for January. Materials are added at the beginning of the process and are 100%.

Units:	units	% complete for conversions
work in process, 1/1	60,000	15%
started	105,000
work in process, 1/31	40,000	20%
Costs:
beginning work in process	$16,500	$33,250
current costs	$643,500	$332,500

18. Refer to Figure 6-15. What are the equivalent units for materials?

a. 133,000

b. 100,000

c. 165,000

d. 125,000

e. none of the above

19. Refer to Figure 6-15. What are the equivalent units for conversion?

a. 133,000

b. 165,000

c. 125,000

d. 100,000

e. none of the above

20.. Refer to Figure 6-15. What is the cost per unit for conversion?

a. $2.79

b. $2.75

c. $2.50

d. $2.22

e. none of the above

21.. Refer to Figure 6-15. What is the cost per unit for materials?

a. $4.00

b. $3.90

c. $4.96

d. $2.75

e. none of the above

22. Refer to Figure 6-15. What is the cost assigned to the units completed and transferred to finishing?

a. $843,750

b. $708,750

c. $777,500

d. $976,000

e. none of the above