Work in process june 1 0

Units completed and transferred out 110000

Work in process june 30 , 60% completed for labour and overhead 50000

Materials are all added in the beginning

1. Refer to the information above. How many units were started in June? A. 92,000 units. B. 60,000 units. C. 160,000 units. D. 110,000 units.

2. Refer to the information above. What are the equivalent units for materials? A. 92,000 units. B. 60,000 units. C. 160,000 units. D. 110,000 units.

3. Refer to the information above. What are the equivalent units for direct labor and overhead? A. 140,000 units. B. 80,000 units. C. 160,000 units. D. 130,000 units.

4. Refer to information above. If direct labor and overhead costs totaled $172,000, what would be the unit cost? A. $1.23 per unit. B. $1.08 per unit. C. $1.56 per unit. D. $3.44 per unit.