XYZ companys costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. It uses weighted-average costing. Data for the Assembly Department for June 2020 are: WIP beginning 50% complete 200 units, Units started during June 800 units and WIP ending 75% complete 150 units. The number of units started and transferred to testing department is:

a.

950 units.

b.

650 units.

c.

750 units.

d.

600 units.

National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800,000, B $1,500,000, X $5,000,000 and Y $11,000,000. Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using direct method, out of department A cost, amount allocated to department Y is:

a.

$300,000.

b.

$500,000.

c.

$0.

d.

$800,000.

ational company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800,000, B $1,500,000, X $5,000,000 and Y $11,000,000. Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using direct method, the total cost of department A before allocation is:

a.

$0.

b.

$1,175,000.

c.

$800,000.

d.

$1,500,000.