Figure 6-5. For the current period, Haley Co. started 20,000 units and completed 8,000 units, leaving 12,000 units in process 40% complete.

12. Refer to Figure 6-5. How many equivalent units of production did Haley Co. have for the period?

	a.	13,500
	b.	12,000
	c.	12,800
	d.	8,000

13. Refer to Figure 6-5. If Haley Co. incurred $31,800 in production costs what was Haley's cost per equivalent unit for the period?

	a.	$2.48
	b.	$3.00
	c.	$2.75
	d.	$3.25

14. The following information is provided:

	Units
Work in process, May 1 (10% complete)	4,000
Started in May	17,000
Work in process, May 31 (20% complete)	3,000

Materials and conversion are incurred uniformly throughout the process. Equivalent units of production for conversion using the weighted average method would be

	a.	17,400
	b.	18,600
	c.	21,000
	d.	22,000

Figure 6-6. The Martin Company uses the weighted average method. The beginning work in process consists of 6,000 units (100% completed as to materials and 50% complete as to conversion costs). The number of units completed was 120,000. The ending work in process consists of 10,000 units (100% complete as to materials and 20% complete as to conversion costs).

15. Refer to Figure 6-6. What are the equivalent units of production for conversion costs?

	a.	120,000
	b.	132,000
	c.	122,000
	d.	135,000