108.The last department in a production process shows the following information at the end of the period:
Units
Beginning Work in Process25,000
Started into Production200,000
Ending Work in Process50,000
How many units have been transferred out to finished goods during the period?
a.200,000.
b.225,000.
c.250,000.
d.175,000.
109.A process began the month with 3,000 units in the beginning work in process inventory and ended the month with 2,000 units in the ending work in process. If 15,000 units were completed and transferred out of the process during the month, how many units were started into production during the month?
a.14,000.
b.16,000.
c.15,000.
d.13,000.
110.If 120,000 units are started into production there was no beginning work in process, and 40,000 units are in process at the end of the period, how many units were completed and transferred out?
a.120,000.
b.40,000.
c.80,000.
d.160,000.
111.Total units to be accounted for less units in beginning work in process equals
a.total units accounted for.
b.units transferred out.
c.units started into production.
d.equivalent units.
112.If 120,000 units are transferred out of a department, there was no beginning work in process, and there are 20,000 units still in process at the end of a period, the number of units that were started into production during the period is
a.140,000.
b.120,000.
c.100,000.
d.20,000.
113.A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process; 40,000 units were completed and transferred out; and there were 20,000 units in the ending work in process that were 40% complete. During July, $96,000 materials costs and $84,000 conversion costs were charged to the department.
The unit production costs for materials and conversion costs for July was
MaterialsConversion Costs
a.$1.60$1.40
b.$1.60$1.75
c.$2.00$1.40
d.$2.40$2.13
114.Conversion cost per unit equals $6. Total materials cost equal $80,000. Equivalent units for materials are 10,000. How much is the total manufacturing cost per unit?
a.$14.
b.$6.
c.$12.
d.$8.
115.The following department data are available:
Total materials costs$240,000
Equivalent units of materials60,000
Total conversion costs$135,000
Equivalent units of conversion costs30,000
What is the total manufacturing cost per unit?
a.$4.00.
b.$4.50.
c.$8.50.
d.$6.25.
116.Byers Company had the following department information for the month:
Total materials costs$48,000
Equivalent units of materials5,000
Total conversion costs$80,000
Equivalent units of conversion costs10,000
What is the total manufacturing cost per unit?
a.$8.53.
b.$8.00.
c.$9.60.
d.$17.60.
117.Physical units accounted for are 160,000. Total conversion costs are $276,500. There are 4,000 units in ending inventory which are 50% complete as to conversion costs. How much is the conversion cost per unit?
a.$1.75.
b.$1.73.
c.$1.71.
d.$1.69.
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