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Required: a. Adams Company's production cycle starts in Department A. The following information is available for July: Work in process, July 1 (50% complete) Started in July Work in process, July 31 (30% complete) Units 73,000 365,000 36,000 Materials are added at the beginning of the process in Department A. Using the weighted average method, what are the equivalent units of production for materials and conversion costs for the month of July, respectively? Multiple Choice 438,000; 412,800 365,000; 375,800 (0) 402,000; 365,000 438,000; 402,000 None of the above b. Department B is the second stage of Boswell Corporation's production cycle. On November 1, beginning work in process contained 107,000 units, which were 30 percent complete as to conversion costs. During November, 650,000 units were transferred in from the first stage of the production cycle. On November 30, ending work in process contained 85,000 units, which were 65 percent complete as to conversion costs. Materials are added at the end of the process. Using the weighted- average method, what are the equivalent units of production for prior department costs, materials, and conversion costs for the month of November, respectively? Multiple Choice 757,000; 672,000; 727,250 650,000; 672,000; 727,250 757,000; 672,000; 705,250 757,000; 672,000; 616,750 None of the above c. Department C is the first stage of Cohen Corporation's production cycle. The following equivalent unit information is available for conversion costs for the month of September: Beginning work-in-process inventory (30% complete) Started in September Completed in September and transferred to Department D Ending work-in-process inventory (70% complete) 76,000 1,440,000 1,270,000 246,000 Using the FIFO method, the equivalent units for the conversion cost calculation are: Multiple Choice 1,419,400 1,270,000 1,247,200 1,366,200 None of the above d. Draper Corporation computed the physical flow of units for Department D for the month of December as follows: Units completed From work in process on December 1 From December production Total 21,000 69,000 90,000 Materials are added at the beginning of the process. Units of WIP at December 31 were 15,000. As to conversion costs, WIP at December 1 was 60 percent complete and WIP at December 31 was 50 percent complete. Using the FIFO method, what are the equivalent units of production for materials and conversion costs for the month of December, respectively? Multiple Choice 84.000; 84,900 84,000; 90,000 O 105,000; 84,900 105,000; 90,000 None of the above