Question : 58.              A process with no beginning work in process, completed : 1311646

58.              A process with no beginning work in process, completed and transferred out 95,000 units during a period and had 50,000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were:

a.95,000 equivalent units.

b.145,000 equivalent units.

c.110,000 equivalent units.

d.47,500 equivalent units.

59.              A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 80,000 units were started into production in January; and there were 20,000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January?

a.88,000 equivalent units.

b.72,000 equivalent units.

c.60,000 equivalent units.

d.80,000 equivalent units.

60.              A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 80,000 units were started into production in January; and there were 20,000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January?

a.60,000 equivalent units.

b.72,000 equivalent units.

c.68,000 equivalent units.

d.80,000 equivalent units.

61.              Equivalent units are calculated by

a.multiplying the percentage of work done by the equivalent units of output.

b.dividing physical units by the percentage of work done.

c.multiplying the percentage of work done by the physical units.

d.dividing equivalent units by the percentage of work done.

62.              Minor Company had the following department data:

Physical Units

Work in process, July 130,000

Completed and transferred out135,000

Work in process, July 3145,000

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

a.135,000.

b.150,000.

c.210,000.

d.180,000.

63.              Corsi Company had the following department data:

Physical Units

Work in process, beginning-0-

Completed and transferred out70,000

Work in process, ending7,000

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

a.70,000.

b.7,000.

c.77,000.

d.63,000.

64.              Gantner Company had the following department information about physical units and percentage of completion:

Physical Units

Work in process, May 1 (60%)60,000

Completed and transferred out150,000

Work in process, May 31 (40%)50,000

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

a.210,000.

b.200,000.

c.194,000.

d.170,000.

65.              It is necessary to calculate equivalent units of production in a department because

a.a physical count of units is impossible.

b.some units worked on in the department are not fully complete.

c.the physical units in the department are always 100% complete.

d.at times a department may use a job order cost system and then switch to a process cost system.

66.              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. How many units were transferred out of the process in June?

a.80,000 units.

b.70,000 units.

c.90,000 units.

d.100,000 units.

67.              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 materials for June were

a.90,000 equivalent units.

b.100,000 equivalent units.

c.104,000 equivalent units.

d.80,000 equivalent units.