Wax Salad Dressing had beginning work-in-process of $257,810 consisting of $101,440 of materials and $156,370 of conversion costs. There were 16,000 units (one unit equals one case of salad dressing) in beginning work in process 40% complete as to conversion costs. Materials are added at the beginning of the process. During November, 34,000 were transferred out; 1,000 were spoiled and 9,000 remained in ending inventory. The spoiled units were 60% complete for conversion cost. The ending work-in-process was 70% complete for conversion cost. Costs during the period amounted to $781,200 for direct materials and $1,009,280 for conversion. Wax identifies all spoilage costs separately.

9. The number of units started during the period was: 

A) 35,000 B) 53,000 C) 28,000 D) 34,000 

 

10. The number of finished equivalent units under weighted average for materials are: 

A) 44,000 B) 43,000 C) 39,600 D) 39,400 

 

11. The number of finished equivalent units under weighted average for conversions costs are: 

A) 44,000 B) 34,000 C) 40,700 D) 40,900 

 

12. The cost per finished equivalent unit for materials under weighted average is: 

A) $17.75 B) $20.06 C) $20.53 D) $21.69 

 

13. The total cost of units transferred out assuming spoilage is written off as an expense under weighted average was:

 A) $1,680,000 B) $1,394,665 C) $1,651,040 D) $2,038,579 

 

14. The total cost assigned to spoiled units under weighted average is:

 A) $48,320 B) $20,060 C) $37,160 D) $28,260 

 

15. The cost assigned to Ending Work in Process is 

A) $360,090 B) $180,540 C) $179,550 D) $437,040