1)

The debits to Work in ProcessAssembly Department for May, together with data concerning production, are as follows:

May 1, work in process:
Materials cost, 3,000 units	$8,100
Conversion costs, 3,000 units, 50% completed	5,800
Materials added during May, 10,000 units	27,400
Conversion costs during May	33,400
Goods finished during May, 11,500 units	0
May 31 work in process, 1,500 units, 50% completed	0

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 May is

a.$3.34

b.$2.38

c.$2.74

d.$4.15

2)

Use this information about Department G to answer the question that follow.

Department G had 2,400 units 25% completed at the beginning of the period, 12,100 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$32,200
Costs added during period:
Direct materials (11,700 units at $9)	105,300
Direct labor	130,900
Factory overhead	23,800

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 2,400 units of beginning inventory that were completed during the period?

a.$55,600

b.$50,920

c.$32,200

d.$57,600

3)

Use this information about Department S to answer the question that follow. Department S had no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000. During the period, 9,000 units were completed, and 3,000 units were 30% 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 $49,500, and factory overhead was $9,900. The total conversion costs for the period were

a.$9,900

b.$59,400

c.$49,500

d.$143,400

4)

Use this information about Department G to answer the question that follow. Department G had 3,600 units 25% completed at the beginning of the period, 11,000 units were completed during the period, 3,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$40,000
Costs added during period:
Direct materials (10,400 units at $8)	83,200
Direct labor	63,000
Factory overhead	25,000

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of the units started and completed during the period (do not round unit cost calculations)?

a.$120,060

b.$190,275

c.$20,934

d.$211,200