The company Qumicas Empordanesas manufactures three base substances for the pharmaceutical industry: FAA, FBB and FCC products. Obtaining these substances is carried out in the three production departments of the company. In Department 1, a reacting iodide is consumed and the two joint products FAA and FBB are obtained, to which the joint cost is assigned based on the net realizable value or market value. In Department 2, a chloride is consumed that is subjected to the production process of this phase, where the semi-finished SCC is obtained, which is later processed in Department 3 to obtain the FCC substance. Inventories. Beginning inventory (valued WAP). Element Quantity (units) Total amount () lodide 10200 units 461040 Chloride 54400 units 930240 Finished product FAA 6800 units 229108,66336634 Finished product FBB 8500 units 276556,33663366 Semi-finished product SCC 0 units Finished product FCC 17000 units 678213,3 Work in progress FCC 8500 units 146864,7 Work in progress production in Department 3 had pending 20% of the labor and 30% of the indirect costs. There were no work in progress production in any other section. Inventories. Beginning inventory (valued WAP). Element Units lodide 5100 units Chloride 27200 units Finished product FAA 8500 units Finished product FBB 15300 units Semi-finished product SCC ? Finished product FCC 20400 units There were no ending work in progress production in any section. Cost factors and manufacturing overhead allocation. Direct labor cost and manufacturing overhead allocated in the different departments of the company during the period were: Direct labor () Manufacturing overhead (6) Department Department 1 74970 390765 Department 2 45696 674340 Department 3 199172 995910 Selling and Administrative 10000 9880 Maintenance 33460 Power 200 La actividad desarrollada por las secciones auxiliares durante el perodo ha sido: Dep. 1 Dep. 2 Dep. 3 Cial & Adm. Power Maint. Maintenance 200 300 120 280 100 100 Power 1000 900 800 360 200 540 A total of 108800 units of chloride were purchased, at 20,1 /unit and 20400 units of iodide at 48,2 /unit. 918000 units were started in Departament 2 and at the end of the production process there was a loss of 102000 units, considered normal in this type of process. It is also known that 3 units of semi-finished product SCC are needed to manufacture one unit of the finished product FCC Pregunta 9 No s'ha respost encara 9. Total number of equivalent units of the direct labor cost factor in Department 3. Resposta: Puntuat sobre 1,00 P Marca la pregunta Pregunta 10 10. Total number of equivalent units of the manufacturing overhead cost factor in Department 3. No s'ha respost encara Resposta: Puntuat sobre 1,00 Marca la pregunta Pregunta 11 11. Total cost of finished production in Department 3. No s'ha respost encara Puntuat sobre 1,00 Resposta: Marca la pregunta Pregunta 12 12. Total cost of production sold (the sum of the cost of the three substances) for the period. No s'ha respost encara Resposta: Puntuat sobre 1,00 The company Qumicas Empordanesas manufactures three base substances for the pharmaceutical industry: FAA, FBB and FCC products. Obtaining these substances is carried out in the three production departments of the company. In Department 1, a reacting iodide is consumed and the two joint products FAA and FBB are obtained, to which the joint cost is assigned based on the net realizable value or market value. In Department 2, a chloride is consumed that is subjected to the production process of this phase, where the semi-finished SCC is obtained, which is later processed in Department 3 to obtain the FCC substance. Inventories. Beginning inventory (valued WAP). Element Quantity (units) Total amount () lodide 10200 units 461040 Chloride 54400 units 930240 Finished product FAA 6800 units 229108,66336634 Finished product FBB 8500 units 276556,33663366 Semi-finished product SCC 0 units Finished product FCC 17000 units 678213,3 Work in progress FCC 8500 units 146864,7 Work in progress production in Department 3 had pending 20% of the labor and 30% of the indirect costs. There were no work in progress production in any other section. Inventories. Beginning inventory (valued WAP). Element Units lodide 5100 units Chloride 27200 units Finished product FAA 8500 units Finished product FBB 15300 units Semi-finished product SCC ? Finished product FCC 20400 units There were no ending work in progress production in any section. Cost factors and manufacturing overhead allocation. Direct labor cost and manufacturing overhead allocated in the different departments of the company during the period were: Direct labor () Manufacturing overhead (6) Department Department 1 74970 390765 Department 2 45696 674340 Department 3 199172 995910 Selling and Administrative 10000 9880 Maintenance 33460 Power 200 La actividad desarrollada por las secciones auxiliares durante el perodo ha sido: Dep. 1 Dep. 2 Dep. 3 Cial & Adm. Power Maint. Maintenance 200 300 120 280 100 100 Power 1000 900 800 360 200 540 A total of 108800 units of chloride were purchased, at 20,1 /unit and 20400 units of iodide at 48,2 /unit. 918000 units were started in Departament 2 and at the end of the production process there was a loss of 102000 units, considered normal in this type of process. It is also known that 3 units of semi-finished product SCC are needed to manufacture one unit of the finished product FCC Pregunta 9 No s'ha respost encara 9. Total number of equivalent units of the direct labor cost factor in Department 3. Resposta: Puntuat sobre 1,00 P Marca la pregunta Pregunta 10 10. Total number of equivalent units of the manufacturing overhead cost factor in Department 3. No s'ha respost encara Resposta: Puntuat sobre 1,00 Marca la pregunta Pregunta 11 11. Total cost of finished production in Department 3. No s'ha respost encara Puntuat sobre 1,00 Resposta: Marca la pregunta Pregunta 12 12. Total cost of production sold (the sum of the cost of the three substances) for the period. No s'ha respost encara Resposta: Puntuat sobre 1,00