52.The Finishing Department of Berle Industries works on only one product, and all costs are incurred uniformly while these units remain in the department. On March 1, 6,000 units were in process that were 45% completed. An additional 60,000 units were transferred into the Finishing Department during March. At March 31, there were 25,000 units in process that were 75% completed. Compute the equivalent units of production for the Finishing Department during March.
A. 81,450 units.
B. 60,000 units.
C. 57,050 units.
D. 69,550 units.
53.Department X of a manufacturing company works on only one product, and all costs are incurred uniformly as the product goes along the assembly line. The 8,000 units in process on December 1 were 60% completed. An additional 50,000 units were placed in production during December. At December 31, the 10,000 units in process were 60% completed. The equivalent units of production during December amounted to:
A. 49,200.
B. 60,800.
C. 57,200.
D. 58,800.
54.Refer to the information above. For the month of June, the number of equivalent units of direct materials produced was:
A. 750.
B. 600.
C. 150.
D. Some other amount.
55.Refer to the information above. For the month of June, the number of equivalent units of labor and overhead produced was:
A. 750.
B. 600.
C. 645.
D. 595.
56.Refer to the information above. For the month of July, the number of equivalent units of direct materials produced was:
A. 700.
B. 800.
C. 900.
D. 950.
57.Refer to the information above. For the month of July, the number of equivalent units of labor and overhead produced was:
A. 830.
B. 320.
C. 955.
D. Some other amount.
58.During August, Department Z started and completed 90,000 units and also finished 18,000 units that were 75% completed on July 31. On August 31, Department Z's ending inventory consisted of 26,000 units that were 45% completed. All manufacturing costs are incurred at a uniform rate throughout Department Z's production process. The number of equivalent units of production for Department Z during August is:
A. 106,200.
B. 90,000.
C. 94,500.
D. 117,800.
59.If beginning inventory in Work in Process is zero and 2,000 units are started during the period, assuming that 300 units remain in ending inventory, how many equivalent units were completed and transferred out?
A. 2,000 units.
B. 285 units.
C. 300 units.
D. 1,700 units.
60.If beginning inventory in Work in Process is zero and 2,000 units are started during the period, assuming that 1,700 units were completed and transferred out, how many units remain in ending inventory?
A. 2,000 units.
B. 285 units.
C. 300 units.
D. 1,700 units.
61.During July, the equivalent units of direct materials added to the product worked on by Department A amounted to a total of 90,000 applied as follows: beginning inventory, 20,000 units; units started and completed in July, 60,000 units; and ending inventory, 10,000 units. Assuming that the cost of direct materials requisitioned by the department in July was $135,000; the amount of the materials cost to be assigned to the ending inventory would be: (Do not round intermediate calculations)
A. $16,875.
B. $54,000.
C. $15,000.
D. $18,000.