1.

Department S had no work in process at the beginning of the period. It added 10,600 units of direct materials during the period at a cost of $74,200; 7,950 units were completed during the period; and 2,650 units were 34% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $56,200 and factory overhead was $9,400.

The total cost of units completed during the period was

A) $55,650

B) $106,129

C) $137,486

D) $114,572

2.

The following production data were taken from the records of the finishing department for June:

Inventory in process, June 1, 25% completed	500 units
Transferred to finished goods during June	5,000 units
Equivalent units of production during June	5,365 units

Determine the number of equivalent units of production in the June 30, finishing department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materials and conversion costs.

A) 490

B) 392

C) 588

D) 735