1. Gunther Company uses a process cost system. The following data applies to January 2020.

Beginning Work-in-Process (80% complete)	5,000 units
Units Started	50,440
Units to account for	55,440
Units Completed	49,040
Ending Work-in-Process (90% complete)	6,400
Units accounted for	55,440

1. The ending work in process inventory is 90% complete. Thetotalnumber of equivalent units for January was

	a.	51,200
	b.	53,000
	c.	54,800
	d.	55,000

1. The accounting records for Filmore Manufacturing Company disclosed the following:

The company produced 10,000 units of inventory, sold 6,000 of these units in 2020 for $96,000, and there was no beginning inventory. The cost information for 2020 was as follows:

Direct materials	$30,000
Direct labor	$40,000
Fixed manufacturing overhead	$50,000
Variable manufacturing overhead	$10,000

Undervariablecosting, the contribution margin for the year would be

		$20,000
		$46,000
		$48,000
		$50,000

1. Congress Manufacturing is currently working on two jobs. The job order cost sheets for Job 101 and Job 102 showed the following information:

	Job 101	Job 102
Direct Materials	$12,000	$15,000
Direct Labor	$24,000	$45,000

If overhead is applied to jobs at $.80 per direct labor dollar, thetotal manufacturing cost for the two jobswould be

		$151,200.
		$162,000.
		$ 55,200.
		$ 96,000.