In a company, one department had beginning work in process of 5,000 units, transferred out 15,000 units, and had an ending work in process of 2,500 units. How many units were started by the company during the month? a. 7,500 b. 12,500 C. 17,500 d. 20,000
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- The initial processing department had a beginning inventory of 750 units and an ending inventory of 1,350 units, and it started 9,500 units into production. How many were transferred out to the next department? 750 1,350 8,900 10,250The cost of materials put into production in a department during the month totaled P188,400. By the end of the month, these materials had been used for 32,000 units, of which 29,000 were completed and transferred out and 3,000 were in process. 80% of materials were added to the units in process. What is the equivalent unit of production for materials? a. 31,400 b. 32,000 c. 29,600 d. 31,000 What is the cost per equivalent unit for materials? a. P5.89 b. P6.00 c. P6.36 d. P6.50Assume that a department has 1,900 units completed and 400 units that are 25% complete for the month of December. Manufacturing costs for this department are $8 per unit. Cost of ending work-in-process (EWIP) is: a. $748. b. $1,900. c. $800. d. $2,700.
- 000 A company's records show the following information for August: A. Started this month, 38,000 units B. Ending inventory, 12,000 units. 15% complete as to materials and 10% complete as to conversion costs. 6. How many units were transferred out during the month? a. 22,000 units b. 26,000 units c. 18,000 units d. 42,000 units 16 7. How many units were started and completed during the month? a. 18,000 units b. 22,000 units c. 26,000 units d. 30,000 units 8. For materials, how many equivalent units were produced? a. 25,800 EU b. 26,000 EU de c. 27,800 EU e d. 50,000 EU 11 9. For conversion costs, how many equivalent units were produced? a. 24,000 EU b. 27,200 EU C. 27,800 EU d. 50,000 EU2. Alloy Manufacturing Company has the following production data for selected months. Ending WIP Units Transferred Units Month Beginning WIP Percentage Complete 30 to out April May 3000 1000 4000 800 60 Compute the physical units of each department.Problem 1. Compute the equivalent production for the month for each of the following situations: Units Completed During Month Units in Process Stage of Completion End of Month 10,000 26,000 12,000 20,000 5,000 8,000 2,000 6,000 4,000 2,000 3,000 /2 e) 45,000 1/5
- 15. Ninety thousand units were started into production during the month. The production report shows 100,000 units to be accounted for. The number of units transferred were equal to 8 times the number of units in the beginning work in process inventory. Which of the following statements is true? A. 80,000 units were transferred and 15,000 were still in process B. the beginning and ending units were 10,000 and 20,000, respectively C. the beginning and ending units were 10,000 and 12,000, respectively D. 80,000 units were transferred and 10,000 units were still in process E. The number of units transferred was 100,000A process began the month with 3,000 units in the beginning work in process inventory and ended the month with 2,000 units in the ending work in process. If 22,000 units were completed and transferred out of the process during the month, how many units were started into production during the month? Group of answer choices 22,000. 20,000. 23,000. 21,000.There were 2,000 pounds in process at the beginning of the period in the Packing Department. Packing received 24,000 pounds from the Blending Department during the month, of which 3,000 pounds were in process at the end of the month. How many pounds were completed and transferred to finished goods from the Packing Department? a. 23,000 b. 26,000 c. 21,000 d. 29,000
- 5. The following data refer to the units processed by the Grinding Department for a recent month: Beginning WIP 12,000 units Units started 200,000 units Units completed Ending WIP 192,000 units 20,000 units The beginning work-in-process was 60% complete, and the ending work-in-process is 70% complete. What are the EUP for the month? FIFO Average FIFO Average a. 206,000 198,800 с. 206,000 206,000 b. 198,800 206,000 d. 198,800 198,8008. Ninety-five thousand units were started into production during the month. The production report shows 110,000 units to be accounted for. The number of units transferred were equal to 6 times the number of units in the beginning work in process inventory. The ending units in work in process were?Rako