Orange Phone Company has two manufacturing processes: assembly and testing. Selected production and cost data of Orange Company follow for July:

Units	Assembly Department	Testing Department
Beginning work-in-process, June 30	550	380
Started in July	1,020
Transferred in during July		790
Completed and transferred out during July	790	810

The direct materials are added at the beginning of assembly department and at the end of testing department. The conversion costs are evenly added throughout the manufacturing processes in both assembly and testing departments.

On June 30, the Assembly Department's ending Work-in-Process Inventory was 65% complete for conversion costs and the Testing Department's ending Work-in-Process Inventory was 25% complete for conversion costs. The weighted-average method is used.

In July, the Assembly Department has $208,810 of direct materials costs to account for and $124,512 of conversion costs to account for, and the Testing Department has $14,013 of direct material costs to account for and $36,900 of conversion costs to account for.

choose the correct answer

Q1. Find the testing departments equivalent units of production for conversion costs.

		630
		720
		810
		900

Q2. Find the assembly departments cost per equivalent unit of production for direct materials.

		$100
		$111
		$122
		$133

Q3. Find total costs of the units in the assembly department ending work-in-process inventory.

		$133,742
		$143,742
		$153,742
		$163,742