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Question : 71. Which costs should be included in the calculation of the : 1295569

Economics

 

 

71. Which costs should be included in the calculation of the cost per equivalent unit using the weighted-average method of process costing? A. Current period costs onlyB. Current period costs plus those from beginning work-in-process inventoryC. Current period costs less those from beginning work-in-process inventoryD. Current period costs less those from ending work-in-process inventory

 

72. Rollins Manufacturing uses process costing. The following information was available for the current year: 

 

Number of units in beginning work-in-process inventory

4,000

(30% complete)

 

Number of units started in the current period

35,000

 

 

Number of units in ending work-in-process inventory

3,000

(80% complete)

 

 

 

 

Refer to the Rollins Manufacturing information above. If Rollins uses the first-in, first-out (FIFO) method, how many total equivalent units were completed in the current period? A. 37,200 equivalent unitsB. 35,600 equivalent unitsC. 41,200 equivalent unitsD. 35,400 equivalent units

 

73. Rollins Manufacturing uses process costing. The following information was available for the current year: 

 

Number of units in beginning work-in-process inventory

4,000

(30% complete)

 

Number of units started in the current period

35,000

 

 

Number of units in ending work-in-process inventory

3,000

(80% complete)

 

 

 

 

Refer to the Rollins Manufacturing information above. If Rollins uses the weighted-average method, how many total equivalent units were completed in the current period? A. 37,400 equivalent unitsB. 39,000 equivalent unitsC. 38,800 equivalent unitsD. 38,400 equivalent units

 

74. Peace Products Inc. uses process costing. The following information was available for the current year: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (20% complete)

  1,000

$    5,850

 

Current period production

40,000

  604,500

 

Ending work-in-process (70% complete)

6,000

 

 

 

 

 

Refer to the Peace Products Inc information above. If Peace uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, how many total equivalent units were completed in the current period? A. 40,000 equivalent unitsB. 39,000 equivalent unitsC. 36,600 equivalent unitsD. 45,000 equivalent units

 

75. Peace Products Inc. uses process costing. The following information was available for the current year: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (20% complete)

  1,000

$    5,850

 

Current period production

40,000

  604,500

 

Ending work-in-process (70% complete)

6,000

 

 

 

 

 

Refer to the Peace Products Inc information above. If Peace uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost per equivalent unit? (round to nearest penny) A. $15.11B. $13.56C. $15.50D. $15.65

 

76. Peace Products Inc. uses process costing. The following information was available for the current year: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (20% complete)

  1,000

$    5,850

 

Current period production

40,000

  604,500

 

Ending work-in-process (70% complete)

6,000

 

 

 

 

 

Refer to the Peace Products Inc information above. If Peace uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost of ending work-in-process inventory? A. $65,100B. $65,730C. $93,000D. $93,900

 

77. Peace Products Inc. uses process costing. The following information was available for the current year: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (20% complete)

  1,000

$    5,850

 

Current period production

40,000

  604,500

 

Ending work-in-process (70% complete)

6,000

 

 

 

 

 

Refer to the Peace Products Inc information above. If Peace uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost of goods manufactured for the year? A. $517,350B. $539,400C. $544,620D. $545,250

 

78. Nunez Products Inc. uses process costing. The following information was available for the current year: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (20% complete)

400

$       640

 

Current period production

20,000

   133,760

 

Ending work-in-process (40% complete)

6,000

 

 

 

 

 

 

 

 

 

Refer to the Nunez Products Inc.information above. If Nunez uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost per equivalent unit? (round to nearest penny) A. $5.89B. $8.00C. $8.12D. $8.04

 

79. Nunez Products Inc. uses process costing. The following information was available for the current year: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (20% complete)

400

$       640

 

Current period production

20,000

   133,760

 

Ending work-in-process (40% complete)

6,000

 

 

 

 

 

 

 

 

 

Refer to the Nunez Products Inc.information above. If Nunez uses the weighted-average method of computing equivalent units and assigning product costs, what is the cost per equivalent unit? (round to nearest penny) A. $7.43B. $7.47C. $7.96D. $8.00

 

80. Delaney Products uses process costing. The following information is available for the current year: 

Number of units in beginning work-in-process inventory

  3,000 (25% complete)

Number of units started in the current period

50,000

Number of units in ending work-in-process inventory

  9,000 (10% complete)

 

 

If Delaney has already calculated their cost per equivalent unit to be $18 per unit, what would be the cost of the ending work-in-process inventory assuming they use the weighted-average method? A. $  29,700B. $  16,200C. $145,800D. $162,000

 

81. Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (60% complete)

20,000

$  72,000

 

Current period production

300,000

1,809,000

 

Ending work-in-process (35% complete)

10,000

 

 

 

 

 

 

 

 

 

Refer to the Bost Products Inc. information above. If Bost uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost per equivalent unit? (round to nearest penny) A. $6.24B. $5.81C. $6.00D. $5.94

 

82. Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (60% complete)

20,000

$  72,000

 

Current period production

300,000

1,809,000

 

Ending work-in-process (35% complete)

10,000

 

 

 

 

 

 

 

 

 

Refer to the Bost Products Inc. information above. If Bost uses the first-in, first-out (FIFO) method of computing equivalent units and assigning product costs, what is the cost of the ending work-in-process inventory for December? A. $39,000B. $21,000C. $20,335D. $20,790

 

83. Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (60% complete)

20,000

$  72,000

 

Current period production

300,000

1,809,000

 

Ending work-in-process (35% complete)

10,000

 

 

 

 

 

 

 

 

 

Refer to the Bost Products Inc. information above. If Bost uses the weighted-average method of computing equivalent units and assigning product costs, what is the cost per equivalent unit for December? A. $6.00B. $5.77C. $5.94D. $6.16

 

84. Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (60% complete)

20,000

$  72,000

 

Current period production

300,000

1,809,000

 

Ending work-in-process (35% complete)

10,000

 

 

 

 

 

 

 

 

 

Refer to the Bost Products Inc. information above. If Bost uses the weighted-average method of computing equivalent units and assigning product costs, what is the cost of the ending work-in-process inventory in December? A. $57,700B. $20,195C. $22,435D. $21,000

 

85. Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December: 

 

 

Number of units

Production Costs

 

Beginning work-in-process (60% complete)

20,000

$  72,000

 

Current period production

300,000

1,809,000

 

Ending work-in-process (35% complete)

10,000

 

 

 

 

 

 

 

 

 

Refer to the Bost Products Inc. information above. If Bost uses the weighted-average method of computing equivalent units and assigning product costs, what is the cost of goods manufactured in December? A. $1,860,805B. $1,860,000C. $1,877,500D. $1,858,565

 

 

 

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July 1, 2023
    

 

 

91. Accompanying the bank statement was a debit memo for bank service charges.  On the bank reconciliation, the item is  
A. a deduction from the balance per company's records
B. an addition to the balance per bank statement
C. a deduction from the balance per bank statement
D. an addition to the balance per company's records

 

92. Accompanying the bank statement was a debit memo for bank service charges.  What entry is required in the company's accounts? 
A. debit Miscellaneous Administrative Expense; credit Cash
B. debit Cash; credit Other Income
C. debit Cash; credit Accounts Payable
D. debit Accounts Payable; credit Cash

 

93. A check drawn by a company in payment of a voucher for $965 was recorded in the journal as $695.  This item would be included in the bank reconciliation as a(n)  
A. deduction from the balance per the company's records
B. addition to the balance per the bank statement
C. deduction from the balance per the bank statement
D. addition to the balance per the company's records

 

94. A check drawn by a company in payment of a voucher for $965 was recorded in the journal as $695. What entry is required in the company's accounts? 
A. debit Accounts Payable; credit Cash
B. debit Cash; credit Accounts Receivable
C. debit Cash; credit Accounts Payable
D. debit Accounts Receivable; credit Cash

 

95. Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300.  This item would be included on the bank reconciliation as a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

96. Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300.  What entry is required in the company's accounts? 
A. debit Sales; credit Cash
B. debit Cash; credit Accounts Receivable
C. debit Cash; credit Sales
D. debit Accounts Receivable; credit Cash

 

97. Accompanying the bank statement was a credit memo for a short-term note collected by the bank for the company.  This item is a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

98. Accompanying the bank statement was a credit memo for a short-term note collected by the bank for the customer.  What entry is required in the company's accounts? 
A. debit Notes Receivable; credit Cash
B. debit Cash; credit Miscellaneous Income
C. debit Cash; credit Notes Receivable
D. debit Accounts Receivable; credit Cash

 

99. The amount of deposits in transit is included on the bank reconciliation as a(n)  
A. deduction from the balance per the company's books
B. deduction from the balance per bank statement
C. addition to the balance per bank statement
D. addition to the balance per company books

 

100. The amount of the outstanding checks is included on the bank reconciliation as a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

 

default image
July 1, 2023
    

 

 

91. Accompanying the bank statement was a debit memo for bank service charges.  On the bank reconciliation, the item is  
A. a deduction from the balance per company's records
B. an addition to the balance per bank statement
C. a deduction from the balance per bank statement
D. an addition to the balance per company's records

 

92. Accompanying the bank statement was a debit memo for bank service charges.  What entry is required in the company's accounts? 
A. debit Miscellaneous Administrative Expense; credit Cash
B. debit Cash; credit Other Income
C. debit Cash; credit Accounts Payable
D. debit Accounts Payable; credit Cash

 

93. A check drawn by a company in payment of a voucher for $965 was recorded in the journal as $695.  This item would be included in the bank reconciliation as a(n)  
A. deduction from the balance per the company's records
B. addition to the balance per the bank statement
C. deduction from the balance per the bank statement
D. addition to the balance per the company's records

 

94. A check drawn by a company in payment of a voucher for $965 was recorded in the journal as $695. What entry is required in the company's accounts? 
A. debit Accounts Payable; credit Cash
B. debit Cash; credit Accounts Receivable
C. debit Cash; credit Accounts Payable
D. debit Accounts Receivable; credit Cash

 

95. Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300.  This item would be included on the bank reconciliation as a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

96. Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300.  What entry is required in the company's accounts? 
A. debit Sales; credit Cash
B. debit Cash; credit Accounts Receivable
C. debit Cash; credit Sales
D. debit Accounts Receivable; credit Cash

 

97. Accompanying the bank statement was a credit memo for a short-term note collected by the bank for the company.  This item is a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

98. Accompanying the bank statement was a credit memo for a short-term note collected by the bank for the customer.  What entry is required in the company's accounts? 
A. debit Notes Receivable; credit Cash
B. debit Cash; credit Miscellaneous Income
C. debit Cash; credit Notes Receivable
D. debit Accounts Receivable; credit Cash

 

99. The amount of deposits in transit is included on the bank reconciliation as a(n)  
A. deduction from the balance per the company's books
B. deduction from the balance per bank statement
C. addition to the balance per bank statement
D. addition to the balance per company books

 

100. The amount of the outstanding checks is included on the bank reconciliation as a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

 

default image
July 1, 2023
    

 

 

91. Accompanying the bank statement was a debit memo for bank service charges.  On the bank reconciliation, the item is  
A. a deduction from the balance per company's records
B. an addition to the balance per bank statement
C. a deduction from the balance per bank statement
D. an addition to the balance per company's records

 

92. Accompanying the bank statement was a debit memo for bank service charges.  What entry is required in the company's accounts? 
A. debit Miscellaneous Administrative Expense; credit Cash
B. debit Cash; credit Other Income
C. debit Cash; credit Accounts Payable
D. debit Accounts Payable; credit Cash

 

93. A check drawn by a company in payment of a voucher for $965 was recorded in the journal as $695.  This item would be included in the bank reconciliation as a(n)  
A. deduction from the balance per the company's records
B. addition to the balance per the bank statement
C. deduction from the balance per the bank statement
D. addition to the balance per the company's records

 

94. A check drawn by a company in payment of a voucher for $965 was recorded in the journal as $695. What entry is required in the company's accounts? 
A. debit Accounts Payable; credit Cash
B. debit Cash; credit Accounts Receivable
C. debit Cash; credit Accounts Payable
D. debit Accounts Receivable; credit Cash

 

95. Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300.  This item would be included on the bank reconciliation as a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

96. Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300.  What entry is required in the company's accounts? 
A. debit Sales; credit Cash
B. debit Cash; credit Accounts Receivable
C. debit Cash; credit Sales
D. debit Accounts Receivable; credit Cash

 

97. Accompanying the bank statement was a credit memo for a short-term note collected by the bank for the company.  This item is a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

98. Accompanying the bank statement was a credit memo for a short-term note collected by the bank for the customer.  What entry is required in the company's accounts? 
A. debit Notes Receivable; credit Cash
B. debit Cash; credit Miscellaneous Income
C. debit Cash; credit Notes Receivable
D. debit Accounts Receivable; credit Cash

 

99. The amount of deposits in transit is included on the bank reconciliation as a(n)  
A. deduction from the balance per the company's books
B. deduction from the balance per bank statement
C. addition to the balance per bank statement
D. addition to the balance per company books

 

100. The amount of the outstanding checks is included on the bank reconciliation as a(n)  
A. deduction from the balance per company's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per company's records

 

 

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Philosophy, 5 pages
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August 5, 2021
    

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Psychology, 4 pages
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August 5, 2021
    

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