Multiple Choice Question 58 A process with no beorning work process, completed and tran ferred out 85600 lrts dur ng a period and had 49000 unts in the ere ng 20% complete. The equivalent urts of production for the period for conversion costs were: ork process n entary that were 73200 equivalent unts O 95400 equivalent units. O 85600 equivalent unts. O 134600 equivalent unts. Multiple Choice Question 62 Concord Company had the following department data: Physical Units 30700 Work in process, July 1 Completed and transferred out 164600 Work in process, July 31 44900 All materials are added at the beginning of the process. What is the total number of equivalent units for materials in July? O 178800 O 164600. O 209500 O 240200. Multiple Choice Question 53 Which of the following costs are variable? Cost 10,000 Units 30,000 Units 1. $100,000 $300,000 2. 3. 4. 40,000 90,000 50,000 240,000 90,000 150,000 O 1 and 4 O 1 and 2 O only 1 O only 2 Multiple Choice Question 63 If there were 50000 pounds of raw materials on hand on January 1, 140000 pounds are desired for inventory at January 31, and 530000 pounds are required for Januany production, how many pounds of raw materials should be purchased in Janwaary? O 620000 pounds O 670000 pounds O390000 pounds O 440000 pounds