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a The beginmning detennine the 8 inventory costs and the product costs of the current per costs e average cost of equivalent units of production unde tt method conversion costs method first-in, first-out method B) equivalent units method D) weighted-average method of 5,000 Department. mbl units. Durin partment of Binary, Inic, a manufacturer of computers, had a beginning inventory 43) 8 November, it assembled 2000 units and transferred them to the Packaging it incurred $250,000 in direct materials and $75,000 in conversion costs. The ending inventory in November was 6000 units, which were 100% and 60% complete with respect to matrisand conversion costs, respectively. Calculate the total equivalent units of production for conversion costs for November. The weighted-average me thod is used. C) 5600 units A) 8000 units B) 2000 units D) 3600 units 44) The Assembly Department of Interface, Inc, manufacturer of computers, had 4300 units of 44) beginning inventory in September, and 8000 unuts were transferred to it from the Production Department. The Assembly Department completed 4000 units during the mont them to the Packaging Department. The weighted-average method is used. Calculate the total h and transferred number of units to account for by the Assembly Department. A) 12,500 units C) 8000 units D) 4500 units B) 3500 units There are three 45) 45) Alchemy Manufacturing produces a pesticide chemical and uses process costing processing departments-Mixing, Refining, and Packaging. On January 1, the first department -Mixing-had no beginning inventory. During January, 56,000 f. oz. of chemicals were started in production. Of these, 30,000 fl. oz. were completed and 26,000 fl oz. remained in Mixing Department, all direct materials are added conversion costs are applied evenly throughout the process. The weighted-average method is used. process. In the at the beginning of the production process, and At the end of the month, Alchemy calculated equivalent units. The ending inventory in the Mixing Department was 75% complete with respect to conversion costs, with respect to direct materials, what is the number of equivalent units in the ending inventory? B) 26,000 equivalent units D) 56,000 equivalent units A) 30,000 equivalent units Cy 19,500 equivalent units material costs and $70,000 in conversion costs. The equivalent units of production for direct used. The cost per equivalent unit of production (EUP) for conversion costs is A $116.67 per EUP 46) The Assembly Department of ByteSize, Inc, manufacturer of computers, incurred $280,000 in direct 46 materials and conversion costs are 1500 and 600, respectively. The weighted-average method is (Round 0. B) $46.67 per EUP1 D) $466.67 per EUP $186.67 per EUP Under process costing, costs assigned to goods sold are transferred to the Cost of Goods Sold account from the A perpetual inventory system is used. A) Work-in-Process Inventory account Q Sales Revenue accounit B) Raw Materials Inventory account D) Finished Goods Inventory account