ch 16.

Queen Creek Manufacturing,

a. $10.00

Materials costs of $600,000 and conversion costs of $765,000 were charged to a processing department in the month of April. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. there were no units in beginning work in process, 20,000 units were started into production in April, and there were 5,000 units in the ending work in process that are 40% completed at the end of april. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in April?

a. 1, 125,000

which of the following is not necessary step in preparing a production cost report?

a. compute the equivalent units of production b. compute the physical unit flow C. PREPARE THE JOB ORDER COST SHEET d. prepare a cost reconciliation schedule

Spitfire Industries has equivalent units of 4,000 for materials and for conversions costs. Total manufacturing cots are 160,000. total materials costs are 120,000. How much is the conversion cost per unit?

b. 10

a process with no beginning work in process, completed and transferred out 14,000 units during a period and had 7,000 units in the ending work in process that were 50% completed. How much is equivalent units of production for the period for conversion costs?

b. 21,000 equivalent units

Mountain Kind Manufacturing decided to analyze certain costs for June of the current year. Units started into production equaled 28,000 and ending work in process equaled 4,000. with no beginning work in process inventory, how much is the conversion cost per unit of ending work in process was 25% completed and total conversion costs equaled $70,000

c. $2.80

Materials costs of $600,000 and conversion costs of $765,000 were charged to a processing department in the month of April. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. there were no units in beginning work in process, 20,000 units were started into production in April, and there were 5,000 units in the ending work in process that are 40% completed at the end of april. what was the total amount of manufacturing costs assigned to the 5,000 units in the ending work in process?

c. 240,000

In Valencia Manufacturing, the Assembly Department started 18,000 units and completed 21,000 units. If benign work in process was 9,000 units, how many units are in ending work in process?

c. 6,000 (9,000+18,000-21,000=6000)

The total costs accounted for in a production cost report equal the

c. cost of units completed and transferred out plus the cost of ending work in process.

the total units accounted for equals units in

c. ending work in process + units transferred out

Montgomery Manufacturing company total manufacturing cost per unit?

d. $13.20

the last department in production process shows the following information at the end of the period: beginning work in process- 25,000 units started into production- 175,000 units ending work in process-50,000 units how many units have been transferred out to finished goods during the period?

d. 150,000