9. Beginning inventory for the month contained 3,000 units that were 60% complete with respect to materials. During the month, 50,000 units were completed and transferred out. Ending inventory contained 5,000 units, 30% complete with respect to materials. The weighted average equivalent units of production for materials for the month would be

	a.	50,000
	b.	51,500
	c.	50,300
	d.	49,500

10. The following information is provided:

	Units
Work in process, June 1 (20% complete)	4,000
Started in June	32,000
Work in process, June 30 (30% complete)	12,000

Materials are added at the beginning of the process. Equivalent units of production for conversion costs using the weighted average method would be

	a.	35,600
	b.	34,800
	c.	36,000
	d.	27,600

11. The following information concerns Schroeder's equivalent units in May:

	Units
Beginning work-in-process (50% complete)	2,000
Units started during May	8,000
Units completed and transferred	7,500
Ending work-in-process (80% complete)	2,500

Using the weighted average method, what are Schroeder's equivalent units for May?

	a.	7,000
	b.	9,500
	c.	10,000
	d.	19,500

Figure 6-5. For the current period, Haley Co. started 20,000 units and completed 8,000 units, leaving 12,000 units in process 40% complete.

12. Refer to Figure 6-5. How many equivalent units of production did Haley Co. have for the period?

	a.	13,500
	b.	12,000
	c.	12,800
	d.	8,000