1. Paris Inc. uses the weighted-average method in its process costing system. The company's work in process inventory on March 31 consisted of 20,000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 70% complete with respect to labor and overhead. If the cost per equivalent unit for March was $2.50 for materials and $4.75 for labor and overhead, the total cost in the March 31 work in process inventory was what?

2. .Archer Inc. uses the weighted-average method in its process costing system. The Assembly Department started the month with 8,000 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 69,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 5,000 units in the ending work in process inventory of the Assembly Department that were 20% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month?

3.

Total Inc. uses the FIFO method in its process costing system. Operating data for the Sanding Department for the month of November appear below:

Beginning work in progress Inventory .... 4,500 units (percentage complete with respect to conversion is 60%)

Transferred in from prior department during November ....35,300 units

completed and transferred to next department during November .... 34,800

ending work in process inventory .... 5,000 ( 90% complete qwith respect to conversion)

What were the equivalent units for conversion costs in the Sanding Department for November?

4.

In June, one of the processing departments at Burke Inc. had beginning work in process inventory of $26,000 and ending work in process inventory of $17,000. During the month, $279,000 of costs were added to production and the cost of units transferred out from the department was $288,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for June, the total cost to be accounted for would be?

5.

The Kenton Co. manufactures and sells a single product which sells for $50 per unit and has a contribution margin ratio of 30%. The company's monthly fixed expenses are $25,000. If Kenton desires a monthly target net operating income equal to 20% of sales dollars, sales in units will have to be (rounded):

6.

Tower Inc.'s single product has a selling price of $25 per unit. Last year the company reported a profit of $20,000 and variable expenses totaling $180,000. The product has a 40% contribution margin ratio. Because of competition, Tower Inc. will be forced in the current year to reduce its selling price by $2 per unit. How many units must be sold in the current year to earn the same profit as was earned last year?