At the beginning of the period, the Finishing Department had 800 units in work in process (WIP). During the period, 1,600 additional units were put into production. At the end of the period, 700 units remained in work in process (WIP). How many units were completed during the period?
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How many units were completed during the period on these general accounting question?
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- The records of Stone Inc. reflect the following data: Work in process, beginning of month4,000 units one-fourth completed at a cost of 2,500 for materials, 1,400 for labor, and 1,800 for overhead. Production costs for the monthmaterials, 130,000; labor, 70,000; and factory overhead, 82,000. Units completed and transferred to stock45,000. Work in process, end of month5,000 units, one-half completed. Compute the months unit cost for each element of manufacturing cost and the total per unit cost. (Round unit costs to three decimal places.)During March, the following costs were charged to the manufacturing department: $22,500 for materials; $45,625 for labor; and $50,000 for manufacturing overhead. The records show that 40,000 units were completed and transferred, while 10,000 remained in ending inventory. There were 45,000 equivalent units of material and 42,500 units of conversion costs. Using the weighted-average method, prepare the companys process cost summary for the month.Cost per equivalent unit The following information concerns production in the Forging Department for November. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of 9,000 of direct materials. A. Determine the number of units transferred to the next department. B. Determine the costs per equivalent unit of direct materials and conversion. C. Determine the cost of units started and completed in November.
- The last department in a production process shows the following information at the end of the period: Units Beginning Work in Process 3,000 Started into Production 21,000 Ending Work in Process 6,000 How many units have been transferred out to finished goods during the period?Use this information about Department A to answer the question that follow. Department A had 5,000 units in Work in Process that were 60% completed as to labor and overhead at the beginning of the period. 34,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 8,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for material costs for the period was Oa. 34,000 Ob. 29,000 Oc. 32,000 Od. 29,800Use this information about Department A to answer the question that follow.Department A had 5,000 units in Work in Process that were 60% completed as to labor and overhead at the beginning of the period. 34,000 units of direct materials were added during the period, 31,000 units were completed during the period, and 8,000 units were 80% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories.The number of equivalent units of production for conversion costs for the period was
- At the beginning of the recent period, there were 900 units of product in a department. These units were finished and an additional 5,000 units were started and completed during the period. 800 units were still in process at the end of the period, one-fourth completed. Using the weighted average method, the equivalent units produced by the department were: a. 5,000 units. b. 5,900 units. c. 6,100 units. d. 5,500 units. e. 6,700 units.For the period was unitsDepartment A had 6,000 units of work in process that were 60% completed at the beginning of the period; 31,000 units were completed and transferred during the period, and 3,000 units were 80% completed at the end of the period. All materials were added at the beginning of the process. Determine the number of equivalent units for (a) direct materials and (b) conversion.
- Department R had 4,200 units in work in process that were 77% completed as to labor and overhead at the beginning of the period. During the period, 33,700 units of direct materials were added, 35,700 units were completed, and 2,200 units were 28% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories.The number of equivalent units of production for conversion costs for the period was: a. 37,282. b. 33,082. c. 35,700. d. 42,100.Department R had 5,000 units in work in process that were 67% completed as to labor and overhead at the beginning of the period. During the period, 38,200 units of direct materials were added, 41,200 units were completed, and 2,000 units were 40% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period wasDepartment R had 4,700 units in work in process that were 80% completed as to labor and overhead at the beginning of the period; 37,500 units of direct materials were added during the period; 40,200 units were completed during the period; and 2,000 units were 20% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first- out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was O 36,840 O 40,200 46,900. O 41,540