Mansfield Company uses a weighted average process costing system. Material is added at the start of production. Mansfield Company started 14,000 units into production and had 5,000 units in process at the start of the period that were 75% complete as to conversion costs. If Mansfield Company transferred out 12,250 units, how many units were in ending Work in Process Inventory?

a) 1,750 b) 3,000 c) 5,500 d) 6,750

Riedel Company started 8,200 units in April. The company transferred out 6,300 finished units and ended the period with 3,500 units that were 40% complete as to both material and conversion costs. What was the Beginning Work in Process Inventory units?

a) 400 b) 1,600 c) 1,280 d) 2,200

Rubenstein Company makes small metal containers. The company began April with 250 containers in process that were 30% complete as to material and 40% complete as to conversion costs. During the month, 5,000 containers were started. At month end, 1,700 containers were still in process (45% complete as to material and 80% complete as to conversion costs). Using the weighted average method, what are the equivalent units for conversion costs?

a) 3,450 b) 4,560 c) 4,610 d) 4,910

Mayer Company had beginning Work in Process Inventory of 6,000 units that were 45% complete as to conversion costs. Mayer Company started and completed 46,000 units this period and had ending Work in Process Inventory of 11,000 units. How many units were started this period?

a) 46,000 b) 52,000 c) 57,000 d) 63,000