Question $1$:Brooks Company had beginning Work in Process Inventory of $6,000$ units that were $45$ percent complete as to conversion costs$)$ Brooks Company started and completed $46,000$ units this period and had ending Work in ProcessInventory of $11,000$ units. How many units were started this period?A $46,000$B $52,000$C $57,000$D $63\mathrm{.}000$Question $2$ Weiss Company adds material at the start of production. The following production information is available for September: Beginning Work in Process Inventory $(45\%$ complete as to conversion$)10,000$ units Started this period $120,000$ units Ending Work in Process Inventory $(80\%$ complete as to conversion$)8,200$ units Beginning Work in Process Inventory Costs: Material $$24,500$ Conversion $68,905$ Current Period Costs: Material $ $75,600$ Conversion$130\mathrm{.}053$ What is the conversion cost per equivalent unit using the FIFO method?A $$1\mathrm{.}05$B $$\mathrm{.}95$C $$1\mathrm{.}61$D $$1\mathrm{.}55$Question $3$Geyer Company uses a weighted average process costing system and started $30,000$ units this month. Geyer had $12,000$ units that were $20$ percent complete as to conversion costs in beginning Work in Process Inventory and $3,000$ units that were $40$ percent complete as to conversion costs in ending Work in Process Inventory. What are equivalent units for conversion costs?A $37,800$B $40,200$C $40,800$D $42,000$Question $4$The Baker Corporation makes wreaths in two departments: Forming and Decorating. Forming began the month with $500$ wreaths in process that were $100$ percent complete as to material and $40$ percent complete as to conversion.During the month, $6,500$ wreaths were started$)$ At month end, Forming had $2,100$ wreaths that were still in process that were $100$ percent complete as to material and $50$ percent complete as to conversion. Assume Forming uses the weighted average method of process costing. Costs in the Forming Department are as follows: Beginning Work in Process Costs: Material $$1,000$ Conversion $1,500$ Current Costs: Material $$3,200$ Conversion $$5,045$ The Decorating Department had $600$ wreaths in process at the beginning of the month that were $80$ percent complete as to material and $90$ percent complete as to conversion. The department had $300$ units in ending Work in Process that were $50$ percent complete as to material and $75$ percent complete as to conversion. Decorating uses the FIFO method of process costing, and acosts associated with Decorating are: Beginning WIP Inventory: Transferred In $$1,170$ Material $$4,320$ Conversion $$6,210$ Current Period: Transferred In $?$ Material $$67,745$ Conversion $$95,820$Assume $8,000$ units were transferred to Decorating. Compute the number of equivalent units in Decorating for materialA $7970$B $8000$C $8330$D $8450$