olmaterials costs transferred out of the Canning Department equal a). $135,500 b). $136,000 d) $176,500 d). $176,150. e). $196,000 9. A company's beginning Work in Process inventory consisted of 20 000 units that were complete with respect to direct labor. A total of 90,000 were finished during the period and 25.000 remaining in Work in Process inventory were O complete with respect to direct labor at the end of the period. Using the weighted average method, the equivalent units of production with regard to direct labor were: a). 46,000 b). 100.000 c). 76,000 d). 90,000 e), 116,000 10). A company uses the weighted average method for inventory costing. During a period, Department finished and transferred 50,000 units to Department C. Also in Department during the period, 10,000 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was: a). 44,000 units b). 50,000 units c). 54.000 units. d). 56,000 units. e). 60,000 units. 11). Williams Company computed its cost per equivalent unit for direct materials to be $2.60 and its cost per equivalent unit for conversion to be $3.75. A total of 250,000 units of product were completed and transferred out as finished goods during the month. The ending Work in Process inventory consists of 36,000 equivalent units of direct materials and 36,000 equivalent units of conversion costs. The amount that should be reported in ending Work in Process Inventory is: a). $93,600 b). $135.000 c). 51,816,100 d). $1,587,500 e). $228,600 17). During November, the production department of a process operations system completed and transferred to shed goods 35,000 units that were in process at the beginning of November and 110,000 that were started and completed in November, November's beginning inventory units were 100% complete with respect to materials and complete with respect to conversion. At the end of November, 40,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to conversion. Compute of equivalent units with respect to conversion for November using the weighted average method