Question 32 (Mandatory) (2.5 points) The following production data were taken from the records of the Finishing Department for June Inventory in process, 6-1 ( 30% completed) Completed units during June Ending inventory (60% complete) 4,000 units 71,000 units 7,000 units Determine the number of material equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process. 6,700 units 74,000 units 78,000 units 82,000 units Question 33 (Mandatory) (2.5 points) The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: April 1, work in process Materials cost, 3,000 units Conversion costs, 3,000 units, 60% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed $7,200 6,000 25,000 35,750 2 All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is: $2.48 $2.08 $2.50 $5.25