Sunland Company had the following department data on physical units: 1070 Work in process, beginning Completed and transferred out Work in process, ending 3990 750 Materials are added at the beginning of the process. What is the total number of equivalent units for materials if the FIFO method is used? 4310 3670 4740 2920 A process with no beginning Work in Process, completed and transferred out 9900 units during a period and had 5400 units in the ending Work in Process that were 50% complete as to conversion costs. Materials are added 70% at the beginning of the process and 30% when the units are 90% complete. How much is equivalent units of production for the period for conversion costs if the FIFO method is used? 13770 equivalent units 15300 equivalent units 11520 equivalent units 12600 equivalent units A company incurs $1240000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 900 processing transactions, 200000 packaging transactions, and 2000 tests per year in producing 396000 drums of oil and 606000 drums of sludge. The following data are available: Department Processing Packaging Testing Expected use of Driver Cost 900 $507000 200000 507000 2000 226000 Production information for sludge is as follows: Department Expected use of Driver Processing 300 Packaging 98000 Testing 200 Calculate the amount of overhead assigned to sludge. $620000 $440030 $191600 $271030 Bramble manufactures mattresses for the hotel industry. It has two products, Downy and Firm, and total overhead of $504000. The company plans to manufacture 240 Downy mattresses and 320 Firm mattresses this year. In manufacturing the mattresses, the company must perform 670 material moves for the Downy and 340 for the Firm; it processes 120 purchase orders for the Downy and 93 for the Firm; and the company's employees work 3100 direct labour hours on the Downy product and 3900 on the Firm. Bramble's total material handling costs are $291000 and its total purchasing costs are $213000. Under a traditional costing approach based on direct labour hours, how much overhead would be assigned to the Downy product? $223200 $252000 $280800 $317032 Concord manufactures mattresses for the hotel industry. It has two products, Downy and Firm and total overhead of $492000. The company plans to manufacture 190 Downy mattresses and 250 Firm mattresses this year. In manufacturing the mattresses, the company must perform 720 material moves for the Downy and 280 for the Firm; it processes 115 purchase orders for the Downy and 85 for the Firm; and the company's employees work 2700 direct labour hours on the Downy product and 3300 on the Firm. Concord's total material handling costs are $300000 and its total purchasing costs are $192000. Using ABC, how much overhead would be assigned to the Downy product? $492000 $326400 $246000 $165600
