Chapter 04 - Process Costing 70. The equivalent units of production for materials for the month of May were? A. 60,000 units. B. 64,000 units. C. 69,800 units. D. 74,000 units. Nando Company uses the weighted average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: Units Labour and Overhead (Percentage Complete) 60% Work in process, October 1 Units started Completed and transferred Work in process, October 31 8,000 25,000 20,000 13,000 20% Costs for October: Transferred Materials Labour and Overhead Work in process, October 1 Added during the month $33,000 $59,400 $16,500 $82,500 $31,200 All materials are added at the beginning of the process. $194,800 70. The equivalent units of production for materials for the month of May were? A. 60,000 units. B. 64,000 units. C. 69,800 units. D. 74,000 units. Nando Company uses the weighted average method in its process costing system. Department J is the second of three sequential processes at the company. During October, Department J collected the following data: Units Labour and Overhead (Percentage Complete) 25.000 20.00 11.000 0 Transferred Materials Labour and Overhead Costs for October: Work in proces October Added during the SI $16.00 $59.400 582.500 $194.800 All materials are added at the beginning of the process. 83. The total cost assigned to units transferred out during October was? (Do not round intermediate calculations) A. $264,600. B. S316,000. C. $342,000. D. $358,400. 84. The total cost assigned to ending work in process inventory was? (Do not round intermediate calculations) A. $59,000. B. $75,400. C. $101,400. D. $152,800