Question : 78.              The Molding Department of Boswell Company has the following : 1311648

78.              The Molding Department of Boswell Company has the following production data: beginning work process 40,000 units (60% complete), started into production 680,000 units, completed and transferred out 640,000 units, and ending work in process 80,000 units (40% complete). Assuming materials are entered at the beginning of the process, equivalent units for materials are:

a.720,000.

b.600,000.

c.640,000.

d.760,000.

79.              The Molding Department of Boswell Company has the following production data: beginning work process 40,000 units (60% complete), started into production 680,000 units, completed and transferred out 640,000 units, and ending work in process 80,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are:

a.720,000.

b.760,000.

c.672,000.

d.600,000.

80.              Crawford Company has the following equivalent units for July: materials 20,000 and conversion costs 18,000. Production cost data are:

MaterialsConversion

Work in process, July 1$  3,200$  1,500

Costs added in July25,20021,000

The unit production costs for July are:

MaterialsConversion Costs

a.$1.26$1.25

b.1.421.17

c.1.261.17

d.1.421.25

81.              In Moyer Company, the Cutting Department had beginning work in process of 6,000 units, transferred out 16,000 units, and had an ending work in process of 3,000 units. How many units were started by Moyer during the month?

a.10,000.

b.13,000.

c.16,000.

d.19,000.

82.              In the Shaping Department of Rollins Company the unit materials cost is $5.00 and the unit conversions cost is $3.00. The department transferred out 20,000 units and had 2,500 units in ending work in process 20% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process is

a.4,000.

b.12,500.

c.14,000.

d.20,000.

83.              Holton Company has the following equivalent units for July: materials 20,000 and conversion 18,000. Production cost data are:

MaterialsConversion

Work in process, July 1$  4,800$  2,250

Costs added in July37,80031,500

The unit production costs for July are:

MaterialsConversion Costs

a.$1.89$1.88

b.2.131.75

c.1.891.75

d.2.131.88

84.              In Kapler Company, the Cutting Department had beginning work in process of 8,000 units, transferred out 20,000 units, and had an ending work in process of 4,000 units. How many units were started by Kapler during the month?

a.12,000.

b.16,000.

c.20,000.

d.24,000.

85.              In the Shaping Department of Jenkins Company the unit materials cost is $2.50 and the unit conversion cost is $1.50. The department transferred out 8,000 units and had 2,000 units in ending work in process 20% complete. If all materials are added at the beginning of the process, the total cost to be assigned to the ending work in process is

a.$1,600.

b.$5,000.

c.$5,600.

d.$8,000.

86.              Cinder Company had the following department information for the month:

Total materials costs$  80,000

Equivalent units of materials10,000

Total conversion costs$120,000

Equivalent units of conversion costs20,000

How much is the total manufacturing cost per unit?

a.$14.00.

b.$6.66.

c.$6.00.

d.$8.00.

87.              Materials costs of $500,000 and conversion costs of $535,500 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 100,000 units were started into production in September, and there were 8,000 units in ending work in process that were 40% complete at the end of September.

What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?

a.$460,000.

b.$977,500.

c.$1,035,500.

d.$1,063,000.