1.

Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 19,200 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $19,200. An additional 90,000 units were started into production during the month. There were 23,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $842,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

Multiple Choice

$9.486

$10.200

$8.427

$9.975

2.

In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $33,000 and ending work in process inventory of $38,000. During the month, the cost of units transferred out from the department was $168,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be:

Multiple Choice

$71,000

$139,000

$152,000

$206,000

3.

Data concerning Bedwell Enterprises Corporation's single product appear below:

Selling price per unit	$	200.00
Variable expenses per unit	$	95.50
Fixed expense per month	$	441,890

The unit sales to attain the company's monthly target profit of $27,000 is closest to:

Multiple Choice

4,229

2,344

4,910

4,487