Question : 91. If Department H had 600 units, 60% completed, in process : 1226864

91. If Department H had 600 units, 60% completed, in process at the beginning of the period, 8,000 units were completed during the period, and 500 units were 30% completed at the end of the period, what was the number of equivalent units of production for the period if the first-in, first-out method is used to cost inventories? A. 7,790B. 8,390C. 8,600D. 8,000

92. If Department K had 2,500 units, 45% completed, in process at the beginning of the period, 15,000 units were completed during the period, and 1,200 units were 40% completed at the end of the period, what was the number of equivalent units of production for the period if the first-in, first-out method is used to cost inventories? A. 16,855B. 16,605C. 13,460D. 14,355

93. Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 29,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: A. 30,200B. 29,800C. 33,800D. 33,000

94. Department A had 4,000 units in work in process that were 60% completed as to labor and overhead at the beginning of the period, 29,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 2,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for material costs for the period was: A. 33,000B. 29,800C. 29,000D. 32,000

95. The following production data were taken from the records of the Finishing Department for June: 

Inventory in process, 6-1 ( 30% completed)

4,000 units

Completed units during June

71,000 units

Ending inventory (60% complete)

7,000 units

Determine the number of conversion equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. A. 74,000 unitsB. 72,400 unitsC. 71,200 unitsD. 4,200 units

96. The following production data were taken from the records of the Finishing Department for June: 

Inventory in process, 6-1 ( 30% completed)

4,000 units

Completed units during June

71,000 units

Ending inventory (60% complete)

7,000 units

Determine the number of material equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories and materials were added at the beginning of the process. A. 6,700 unitsB. 74,000 unitsC. 78,000 unitsD. 82,000 units

97. The debits to Work in Process–Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

    Materials cost, 3,000 units

$  7,200

    Conversion costs, 3,000 units, 60% completed

6,000

Materials added during April, 10,000 units

25,000

Conversion costs during April

35,750

Goods finished during April, 12,000 units

—

April 30 work in process, 1,000 units, 40% completed

—

All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is: A. $2.48B. $2.08C. $2.50D. $5.25

98. The debits to Work in Process–Assembly Department for April, together with data concerning production, are as follows: 

April 1, work in process:

    Materials cost, 3,000 units

$  7,200

    Conversion costs, 3,000 units, 40% completed

6,000

Materials added during April, 10,000 units

25,000

Conversion costs during April

30,800

Goods finished during April, 12,000 units

—

April 30 work in process, 1,000 units, 40% completed

—

All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is: A. $2.48B. $2.75C. $2.50D. $5.25

99. Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for conversion if the first-in, first-out method is used to cost inventories was: A. 14,365B. 13,615C. 12,000D. 15,865

100. Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. 13,700 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $32,450 and factory overhead was $18,710. The number of equivalent units of production for the period for materials if the first-in, first-out method is used to cost inventories was: A. 16,700B. 12,000C. 1,700D. 13,700