Question : 68.              In the month of June, a department had 20,000 : 1311647

68.              In the month of June, a department had 20,000 units in beginning work in process that were 70% complete. During June, 80,000 units were transferred into production from another department. At the end of June there were 10,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for conversion costs for June were

a.80,000 equivalent units.

b.94,000 equivalent units.

c.90,000 equivalent units.

d.100,000 equivalent units.

69.              A process with no beginning work in process, completed and transferred out 28,000 units during a period and had 14,000 units in the ending work in process that were 50% complete.  How much is equivalent units of production for the period for conversion costs?

a.35,000 equivalent units.

b.42,000 equivalent units.

c.49,000 equivalent units.

d.21,000 equivalent units.

70.              A process with 1,600 units of beginning work in process, completed and transferred out 20,000 units during a period. There were 10,000 units in the ending work in process that were 50% complete as to conversion costs. Materials are added 80% at the beginning of the process and 20% when the units are 90% complete. How much is equivalent units of production for the period for material costs?

a.24,000 equivalent units.

b.30,000 equivalent units.

c.22,000 equivalent units.

d.28,000 equivalent units.

71.              Hanker Company had the following department data on physical units:

Work in process, beginning3,000

Completed and transferred out12,000

Work in process, ending2,400

Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period?

a.12,600.

b.2,400.

c.14,400.

d.9,000.

72.              Super-Tech Industries had the following department information about physical units and percentage of completion:

Physical Units

Work in process, June 1 (75%)8,000

Completed and transferred out18,000

Work in process, June 30 (50%)12,000

If materials are added at the beginning of the production process, what is the total number of equivalent units for materials during June?

a.15,000.

b.30,000.

c.32,000.

d.24,000.

73.              Gloria Company had no beginning work in process. During the period, 12,000 units were completed, and there were 1,200 units of ending work in process. How many units were started into production?

a.13,200.

b.12,000.

c.10,800.

d.1,200.

74.              Cohen Company is trying to determine the equivalent units for conversion costs with 5,000 units of ending work in process at 80% completion and 35,000 units that are 100% complete as to materials. There are no beginning units in the department. Materials are added at the beginning of the process, and conversion costs occur evenly throughout the entire production period. What is the equivalent units of production for conversion costs for the current period?

a.40,000.

b.39,000.

c.4,000.

d.34,000.

75.              If beginning work in process is 4,000 units, ending work in process is 2,000 units, and the units accounted for equals 12,000 units, what must units started into production be?

a.16,000.

b.14,000.

c.8,000.

d.10,000.

76.              The Molding Department of Kennett Company has the following production data: beginning work in process 25,000 units (60% complete), started into production 425,000 units, completed and transferred out 400,000 units, and ending work in process 50,000 units (40% complete). Assuming materials are entered at the beginning of the process, equivalent units for materials are:

a.450,000.

b.375,000.

c.400,000.

d.475,000.

77.              The Molding Department of Kennett Company has the following production data: beginning work in process 25,000 units (60% complete), started into production 425,000 units, completed and transferred out 400,000 units, and ending work in process 50,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are:

a.450,000.

b.405,000.

c.420,000.

d.400,000.