W Corporation uses the FIFO method of process costing. At the beginning of the period, there were 500 units in process that were 40% complete as to conversion costs and 100 percent complete as to direct materials costs. During the current period, 4,300 units were started and completed. Ending inventory contained 320 units that were 80 percent complete as to conversion costs and 100 percent as to direct materials costs. Costs for beginning inventory were $2,300 for direct materials and $6,200 for conversion. Costs from the current period were $21,252 for direct materials and $150,536 for conversion. The cost to manufacture a unit during the current period was _____. A. $35.21 B. $35.60 C. $35.79 D. $39.50

Z Company manufactures wooden, hand-carved figurines and uses a job order costing system. Last month on the Pine job, 180 units were made with 400 direct labor hours worked and $4,500 of direct materials used and $6,000 of direct labor used. Last month on the Oak job, 100 units were made with 200 direct labor hours worked and $2,700 of direct materials used and $3,000 of direct labor used. Last month on the Cherry job, 80 units were made with 140 direct labor hours worked and $2,000 of direct materials used and $2,100 of direct labor used. Manufacturing overhead cost is applied to job orders on the basis of direct labor hours at a predetermined rate of $10 per hour. The Pine and Oak jobs were completed during the month, and the Cherry job remained in work-in-process at the end of the month. The cost transferred to Finished Goods Inventory during the month was _____.

• A. $22,200

• B. $20,300

• C. $16,200

• D. $27,700

• E. none of the above