Four Seasons Company is a contract manufacturer for the Mayon Dressing Company. Four Seasons uses a FIFO method to account for its production of its salad dressing. All materials are added at the start of the process. Mayon provides reusable vats to Four Seasons for the completed product to be shipped to Mayon for bottling so Four Seasons incurs no packaging costs. April 2013prodcution and cost data for Four Seasons Company is as follows:

Gallons of dressings in beginning inventory 36,000

Gallons transferred out to during April 242,000

Gallons of dressing in ending inventory 23,500

Costs of beginning inventory:

Direct materials 180,000

Direct Labor 26,100

Overhead

Cost incurred in April: 70,300

Direct materials 1,131,435

Direct Labor 451,728

Overhead 773,330

The beginning and ending inventories had the following stages of completion for labor and overhead:

Beginning Inventory Ending Inventory

Direct labor 35% 25%

Overhead 60% 30%

Questions:

How many gallons of dressing were started in April?

a. 229,500 b. 220,500 c. 229,000 d. 230,500

What is the total cost of the completed beginning inventory?

a. 370,288 b. 419,410 c. 409,410 d. 375,280

What is the total cost of the completed units in April?

a. 2,481,788 b. 2,814,800 c. 2,482,788 d. 2,481,780

What is the average cost per gallon of all goods completed during April?

a. 10.26 b. 10.25 c. 10.36 d. 10.64

What is the cost of April's ending work in process

a. 151,105 b. 150,100 c. 153,155 d. 151,200