..............

The cost of testing incoming raw materials from a supplier would be classified as a(n). cost. A. prevention B. internal failure C. external failure D. appraisal The following information is provided by Zander Corporation: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 12,100 8,000 4,100 $28,200 $18,000 $7,500 The units in ending WIP Inventory were 79% complete for materials and 45% complete for conversion costs. What are the total equivalent units for direct materials? A. 11,239 B. 12,100 C. 3,239 O D. 4,100 Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows: WIP, April 1 Transferred - in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (75%) in WIP, April 1 Units transferred - in Transferred - in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 50% for conversion costs) 12,000 units $79,940 $24,420 $23,400 50,000 $550,900 41,000 $155,500 $239,250 21,000 units A. 53,000. B. 62,000. C. 41,000. D. 71,000