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QUESTION 21 Enforcer Incorporated began operations in July 1 of the current year, Enforcer uses the job order cost system and applies overhead to jobs

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QUESTION 21 Enforcer Incorporated began operations in July 1 of the current year, Enforcer uses the job order cost system and applies overhead to jobs on a basis of $10 per machine hour. The following information is for July: Direct materials Direct labor Machine hours Job 20 $1,000 $10,200 90 Pob 21 $1,025 $8,670 80 job 22 $2,200 $9,180 120 Jobs 20 and 22 have been completed. The total costs of the completed jobs are: a. $12,500 b.$24,680. c. $24,880. d. $35,175 QUESTION 22 Listed below is information for Department A which uses the FIFO method. All materials are added at the beginning of the production process Units Beginning inventory, 60% complete as to conversion 4.000 Units started during the period 32000 units completed 31,000 Ending inventory, 80% complete as to conversion 5,000 The number of equivalent units of production for materials for the period is: a. 36,000. b.35,000 c. 32,800 d. 32.000 QUESTION 23 Department has 10,400 equivalent units for materials and 10.960 equivalent units for conversion. Additional costs data are as follows: Work-in-process, beginning Inventory 560.000 Direct materials costs incurred during the period 102,300 Conversion costs incurred during the period 105,000 Assuming that all direct materials are placed in process at the beginning of production and that the FIFO method of Inventory costing is used, what is the conversion cost per unit? (Round to the nearest penny) a. 58.68 b.55.86. c. $6.38 d. $9.58

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