Otylia Manufacturing Company assembles its product in several departments. It has two departments that process all units in April the beginning work in process in the cutting department was half completed as to conversion. The beginning inventory included $12,000 for materials and $3,000 for conversion costs Ending work-in-process inventory in the Cutting department was 40% complete. Direct materials are added at the beginning of the process Beginning work in process in the finishing department was 75% complete as to conversion. Beginning Inventories included $16,000 for transferred in costs and $20,000 for conversion costs. Ending inventory was 25% complete. Direct materials are added at the end of the process. Additional Information about the two departments follows: Cutting 20.000 40,000 Finishing 20.000 50,000 Beginning work-in-process units Units started this period Units transferred this period Ending work-in-process units Material costs added Direct manufacturing labor Other conversion costs 10,000 $42.000 $14,700 $25,500 $28,000 $12,000 $52.000 What is the value of the ending Work-in-process account for April in the Cutting Department under the Weighted Average method (round to two decimal places)? A) $12,200 B) $16,000 C) $11.900 D) $14,100 9) What is the value of the ending Work-in-process account for April in the Cutting Department under the FIFO method (round to two decimal places)? A) $13,100 B) $14.700 C) $12.200 D) $14,140 10) What is the value of units completed for April in the Cutting Department under the weighted Average method (round to two decimal places)? A) $82,900 B) $85,000 C) $78,500 D) $97,040 11) What is the value of units completed for April in the Cutting Department under the FIFO method (round to two decimal places)? A) $78,500 B) $85,000 C) $82,900 D) $97,040 12) What is the value of the ending Work-in-Process account for April in the Finishing Department under the Weighted Average method (round to two decimal places)? A) $41,400 B) $36,450 C) $35,800 D) $37.990 13) What is the value of the ending Work-In-Process account for April in the Finishing Department under the FIFO method (round to two decimal places)? A) $40,800 B) $36,550 C) $41,200 D) $37.990 14) What is the value of units completed for April in the Finishing Department under the Weighted Average method (round to two decimal places)? A) $177,500 B) $176,500 C) $170,300 D) $165,800 3