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Question 1 6.25 out of 6.25 points For which of the following businesses would a process cost system be appropriate? Question 2 0 out of 6.25 points Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. During the period, 14,000 units of direct materials were added at a cost of $28,700, and 15,000 units were completed. At the end of the period, 3,000 units were 75% completed. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion cost Question 3 6.25 out of 6.25 points Department M had 2,000 units 40% completed in process at the beginning of June, 12,000 units completed during June, and 1,200 units 25% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories? Question 4 6.25 out of 6.25 points Which of the following would use a process costing system? 6.25 out of 6.25 points Question 5 In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries? 6.25 out of 6.25 points Question 6 Department K had 3,000 units 45% completed in process at the beginning of the period; 17,000 units completed during the period; and 1,200 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. ECTE Anints 6.25 out of 6.25 points Question 7 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; 30,000 units of direct materials were added during the period; 32,000 units were completed during the period; and 3,000 units were 40% completed as to labor 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 period was Question 8 6.25 out of 6.25 points Department S had 500 units 60% completed in process at the beginning of the period; 9,000 units completed during the period; and 600 units 30% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. Question 9 0 out of 6.25 points The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) Completed units during June 4,000 units 65,000 units 7,000 units Ending inventory (60% complete) What is 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? Question 10 625 out of 6.25 points The following unit data were assembled for the assembly process of the Super Co. for the month of April. Direct materials are added at the beginning of the process Conversion costs are added uniformly over the production process. The company uses the FIFO method Units 5,000 48,000 Beginning work in process. (60% completed) Units started in April Ending work in process. (30% completed) 4,000 The number of equivalent units produced with respect to direct materials costs is 6.25 out of 625 points Question 11 Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500.13,700 units of direct materials were added during the period at a cost of $28,700 15,000 units were completed during the period, and 1.700 units were 95% completed at the end of the period. All materials are added at the beginning of the process Direct labor was $32,450 and factory overhead was $18,710 The number of equivalent units of production for the period for materials, if the first in, first-out method is used to cost inventories was 6.25 out of 6 25 points Question 12 In the manufacture of 8,000 units of a product, direct materials cost incurred was $154,600, direct labor cost incurred was 584,000, and applied factory overhead was 545,500. What is the total conversion cost? $53,000. What is the total conversion cost? 6.25 out of 6.25 points The four steps necessary to complete a cost of production report in a process cost system are 1. allocate costs to transferred and partially completed units determine the units to be assigned costs 3 determine the cost per equivalent unit 2. 4. calculate equivalent units of production The correct ordering of the steps is 6.25 out of 6.25 points. Which of the following is not a characteristic of a process cost system? 0 out of 6.25 points The following production data were taken from the records of the Finishing Department for June 4,000 units Inventory in process, June 1 (30% completed) 65,000 units Completed units during June 7,000 units Ending inventory (60% complete) What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories? Question 14 Question 15 Question 161 Question 1 6.25 out of 6.25 points For which of the following businesses would a process cost system be appropriate? Question 2 0 out of 6.25 points Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. During the period, 14,000 units of direct materials were added at a cost of $28,700, and 15,000 units were completed. At the end of the period, 3,000 units were 75% completed. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion cost Question 3 6.25 out of 6.25 points Department M had 2,000 units 40% completed in process at the beginning of June, 12,000 units completed during June, and 1,200 units 25% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the first-in, first-out method is used to cost inventories? Question 4 6.25 out of 6.25 points Which of the following would use a process costing system? 6.25 out of 6.25 points Question 5 In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries? 6.25 out of 6.25 points Question 6 Department K had 3,000 units 45% completed in process at the beginning of the period; 17,000 units completed during the period; and 1,200 units 40% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. ECTE Anints 6.25 out of 6.25 points Question 7 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; 30,000 units of direct materials were added during the period; 32,000 units were completed during the period; and 3,000 units were 40% completed as to labor 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 period was Question 8 6.25 out of 6.25 points Department S had 500 units 60% completed in process at the beginning of the period; 9,000 units completed during the period; and 600 units 30% completed at the end of the period. What was the number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories? Assume the completion percentage applies to both direct materials and conversion cost. Question 9 0 out of 6.25 points The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) Completed units during June 4,000 units 65,000 units 7,000 units Ending inventory (60% complete) What is 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? Question 10 625 out of 6.25 points The following unit data were assembled for the assembly process of the Super Co. for the month of April. Direct materials are added at the beginning of the process Conversion costs are added uniformly over the production process. The company uses the FIFO method Units 5,000 48,000 Beginning work in process. (60% completed) Units started in April Ending work in process. (30% completed) 4,000 The number of equivalent units produced with respect to direct materials costs is 6.25 out of 625 points Question 11 Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500.13,700 units of direct materials were added during the period at a cost of $28,700 15,000 units were completed during the period, and 1.700 units were 95% completed at the end of the period. All materials are added at the beginning of the process Direct labor was $32,450 and factory overhead was $18,710 The number of equivalent units of production for the period for materials, if the first in, first-out method is used to cost inventories was 6.25 out of 6 25 points Question 12 In the manufacture of 8,000 units of a product, direct materials cost incurred was $154,600, direct labor cost incurred was 584,000, and applied factory overhead was 545,500. What is the total conversion cost? $53,000. What is the total conversion cost? 6.25 out of 6.25 points The four steps necessary to complete a cost of production report in a process cost system are 1. allocate costs to transferred and partially completed units determine the units to be assigned costs 3 determine the cost per equivalent unit 2. 4. calculate equivalent units of production The correct ordering of the steps is 6.25 out of 6.25 points. Which of the following is not a characteristic of a process cost system? 0 out of 6.25 points The following production data were taken from the records of the Finishing Department for June 4,000 units Inventory in process, June 1 (30% completed) 65,000 units Completed units during June 7,000 units Ending inventory (60% complete) What is the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories? Question 14 Question 15 Question 161