56.Hanover Glassware produces crystal serve ware and uses process costing. At the start of May, 2,300 units were in process. During May, 11,000 units were completed and 2,000 units were in process at the end of May. These units in process were 80% complete with respect to material and 30% complete with respect to conversion costs. Other information is as follows:

Work in process, May 1:

Direct material$28,800

Conversion costs48,000

Costs incurred during May:

Direct material$198,000

Conversion costs242,000

Calculate the cost per equivalent unit for conversion costs.

A.$43.00

B.$25.00

C.$39.75

D.$17.45

57.Which of the following is not needed in order to calculate the cost per equivalent unit in process costing?

A.Equivalent units in beginning Work in Process Inventory

B.Cost added during the period

C.Units completed and transferred out of the department

D.Equivalent units in ending inventory

58.Cost per equivalent unit in the Blending Department in July is used to determine the cost of the

A.July 1 Work in Process inventory for the Blending Department.

B.Materials added to production in the Blending Department in July.

C.July 31 Work in Process inventory in the Blending Department.

D.Total costs added in the Blending Department during July.

59.Cost per equivalent unit amounts are usually calculated for

A.direct materials, direct labor, and administrative costs.

B.current period costs incurred only.

C.direct material, direct labor, manufacturing overhead, and transferred-in costs.

D.units transferred in by the suppliers and units transferred out as sales returns.

60.The amount used to determine the ‘cost’ in the cost per equivalent unit amount is the sum of the

A.cost of beginning Work in Process inventory and the cost of ending Work in Process inventory.

B.cost of beginning Work in Process inventory and the costs incurred in the current period.

C.costs incurred in the current period and the cost of ending Work in Process inventory.

D.cost of beginning Work in Process inventory, the cost of ending Work in Process inventory, and the costs incurred in the current period.

61.If materials are entered into a production process at the beginning of the process, the number of units accounted for is

A.determined by dividing the total units transferred out into the total cost of the units.

B.equal to units to account for.

C.equal to the number of units completed and transferred out during the period.

D.equal to the number of equivalent units in beginning Work in Process.

62.Parnelli Tires uses a process costing system and has 1,600 tires remaining in its Belting Department’s Work in Process inventory at month end. These tires are 90% and 40% complete with regard to materials and conversion costs, respectively. There were 6,500 tires completed and transferred out during the period. Conversion costs during the beginning of the month were $69,300 and added during the period were $116,340. How much is the conversion cost of the ending Work in Process?

A.$7,140

B.$16,640

C.$36,700

D.$24,960

63.America Productions uses a process costing system. Its Belting Department’s Work in Process inventory account at March 31 consists of 7,000 units that are 100% complete with respect to materials and 70% complete with respect to conversion costs. If the total conversion cost in the Work in Process inventory account is $552,000 and the cost per equivalent unit for conversion costs is $6.00, how many units were completed and transferred out?

A.92,000 units

B.85,000 units

C.87,100 units

D.99,000 units

64.Department Alpha had no beginning inventory. The department added direct materials costing $55,040 and conversion costs of $88,660 during the month of July. Materials are added at the beginning of the process and conversion costs are added evenly throughout the process in this department. During the month, 40,000 units were completed. At the end of July, 3,000 units remained which were 10% complete with respect to conversion costs. Which one of the following is a correct cost per equivalent unit for materials?

A.$1.28

B.$3.48

C.$6.98

D.$2.20

65.The ending Work in Process inventory in the Mixing Department contains 500 units that are 25% complete with respect to conversion costs. The beginning inventory of units totaled 350 units that were 40% complete with respect to conversion costs. During the period, 7,000 units were started. How many equivalent units for conversion costs are present in the ending inventory?

A.6,850 units

B.125 units

C.6,975 units

D.500 units

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