Mullins Corporation uses the first-in, first-out method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:
Units in beginning work in process inventory	1,350
Materials costs	$ 12,800
Conversion costs	$ 22,850
Percent complete with respect to materials	75%
Percent complete with respect to conversion	65%
Units started into production during the month	9,900
Units transferred to the next department during the month	9,100
Materials costs added during the month	$ 172,300
Conversion costs added during the month	$ 361,500
Ending work in process inventory:
Units in ending work in process inventory	2,150
Percent complete with respect to materials	65%
Percent complete with respect to conversion	50%

The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round equivalent units to the nearest whole number and round all other intermediate calculations to 3 decimal places.)

Multiple Choice

• $569,223

• $530,775

• $502,262

• $497,075

Intask Corporation uses the first-in, first-out method in its process costing system. Beginning inventory in the mixing department consisted of 6,400 units that were 75% complete with respect to conversion costs. Ending work in process inventory consisted of 5,400 units that were 60% complete with respect to conversion costs. If 12,800 units were transferred to the next processing department during the period, the equivalent units of production for conversion cost would be:

Multiple Choice

• 13,800 units

• 13,400 units

• 14,400 units

• 11,240 units

Turrubiates Corporation makes a product that uses a material with the following standards:

Standard quantity	6.7	liters per unit
Standard price	$1.20	per liter
Standard cost	$8.04	per unit

The company budgeted for production of 2,500 units in April, but actual production was 2,600 units. The company used 18,000 liters of direct material to produce this output. The company purchased 18,800 liters of the direct material at $1.3 per liter.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for April is:

Multiple Choice

• $696 F

• $696 U

• $754 F

• $754 U