1.-5. Glendale Company is using a process costing system. The following were taken from the books for Department 2 for the month of June. Quality control inspection is done when the units are 80% completed and materials are added 100% after inspection. 50,000 Units received Units completed and transferred 15,000 Units in process, end (60% completed) 5,000 Units lost (normal)

1. Equivalent production for materials is:
2. 50,000
3. 45,000
4. 40,000
5. 43,000

1. Equivalent production for conversion costs is:
2. 43,000
3. 44,000
4. 45,000
5. 45,000

3.-4. Same data as in 1 & 2, this time we assume that the units in process, end are 90% completed.

1. Equivalent production for materials is:
2. 50.000
3. 45,000
4. 40,000
5. 43,000

1. Equivalent production for conversion costs is:
2. 43,000
3. 44,000
4. 44,500
5. 48,500

5. Same data as in 1 & 2, this time we assume that the lost units are classified as abnormal.

Equivalent production for materials is:

1. 50,000
2. 45,000
3. 40,000
4. 48,000