Q14.

Q15.

Department A had 6,000 units in Work in Process that were 60% completed as to labor and overhead at the beginning of the period. 34,000 units of direct matreials were added during the period, 31,000 units were completed during the period, and 8,000 units were 80% completed as to babor and overhead at the end of the period All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the penod was a. 33,800 b. 34,000 C. 34,400 d. 32,400 Department G had 3,600 units 25% completed at the bepinning of the period, 11,000 units were completed during the period, 3,000 units were 20% cormpleted at the end of the period, and the following manuficturing costs were debited to the departmental work in process account deiring the period: All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cont of the units started and completed during the period? Do not round unit calculations, a. $120,060 b. 5190,275 c. 5211,200 d. $20,934