Q10.

Q9.

Department W had 2,400 units, one-third completed at the beginning of the period, 16,000 units were transferred to Department X from Department W durng the period, and 1,900 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs What is the total number of units to be assigned costs on the cost of production report for Department W? a. 13,600 units b. 17,900 unsts c. 12.000 units d. 17,800 units Department R had 5,000 units in work in process that were 75% completed as to labor and overhead at the beginning of the period During the penod, 30,000 units of direct materials were added, 33,000 units were completed, and 3,000 units were 40% completed as to labor and overbead at the end of the period. All materials are added at the begining of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversien cost for the period was 2.29.450 b. 26,000 c. 30,450 d. 32,450