Figure 6-6

Mannassass Company manufactures chairs. The following information was given for the company:

units, beginning work in process 0

units started 20,000

units completed ?

units, ending work in process 4,000

cost of direct materials $220,000

cost of conversion $ 27,520

Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 30 percent complete.

38. Refer to Figure 6-6. What are the equivalent units for materials and conversion respectively?

a.

20,000; 20,000

b.

20,000; 16,000

c.

20,000; 17,200

d.

16,000; 14,000

39. Refer to Figure 6-6. What are the costs per unit for materials and conversion respectively?

a.

$22; $4

b.

$28.33; $5.27

c.

$11; $1.60

d.

$84; $68

40. Refer to Figure 6-6. What cost is assigned to ending work in process?

	a.	$45,920
	b.	$26,000
	c.	$100,000
	d.	$114,000