Q 1: The Blue Corporation started and completed 5,700 units during February. Blue started the month with 790 units in process (50% complete) and ended the month with 460 units in process (50% complete). How many units were transferred to the Finished Goods Inventory during February?

Q2:

The Finishing Department had 5,500 incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 16,500 units were received from the previous department. The ending Work-in-Process Inventory consisted of 2,150 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in, first-out (FIFO) process costing.

What are the equivalent units of production for materials during the period?

Q3:

Kimbeth Manufacturing uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November.

Q4:

Kimbeth Manufacturing uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November.

	Units
Work-in-process, November 1st	9,600
Started in production during November	60,000
Work-in-process, November 30th	14,400

The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows:

Beginning inventory: direct materials, $16,150; direct labor, $6,040; manufacturing overhead, $4,560. Costs incurred during the month: direct materials, $140,400; direct labor, $54,760; manufacturing overhead, $116,530.

What are the total costs in the ending Work-in-Process Inventory assuming Kimbeth uses first-in, first-out (FIFO) process costing? (Do not round your intermediate calculations.

	Units
Work in process, November 1st	14,400
Started in production during November	90,000
Work in process, November 30th	21,600

The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $32,290; direct labor, $12,070; manufacturing overhead, $9,130. Costs incurred during the month: direct materials, $280,800; direct labor, $109,510; manufacturing overhead, $233,060.

What is the equivalent unit cost for materials assuming Kimbeth uses weighted-average process costing?(