Week10 Average Method with Beginning

1) Which is the conversion cost per unit required to complete a unit for the Trimming and Painting Department in Jan 20x1?

• A. 6.00

• B. 8.80

• C. 10.00

• D. 14.50

2) Which one is the total cost per unit of production within From the Trimming and Painting Department for this period?

• A. 6.00

• B. 10.00

• C. 14.50

• D. 24.50

3) For Drilling and Packaging Department in January 20x1,

Calculate the equivalent units of Tran-in, material, labor and MOH.

• A. 0 (Tran-in), 2,715 (Material), 2,715 (Labor), and 2,715 (MOH)

• B. 2,715 (Tran-in), 2,715 (Material), 2,715 (Labor), and 2,715 (MOH)

• C. 2,715 (Tran-in), 2,715 (Material), 2,987 (Labor), and 2,919 (MOH)

• D. 4,075 (Tran-in), 2,715 (Material), 2,987 (Labor), and 2,919 (MOH)

4) According to the Drilling and Packaging Department information, What is the transferred-in cost per unit for this period?

• A. 10.00

• B. 14.50

• 
  C. 24.50

• D. 28.00

5) For Drilling and Packaging Department in worksheet2,     

Calculate the equivalent units of Tran-in, material, labor and MOH.

• A. 6112 (Tran-in),

  3202 (Material),

  3784 (Labor), and

  3639 (MOH)

• B. 6112 (Tran-in),

  3202 (Material),

  3789 (Labor), and

  3640 (MOH)

• C. 6112 (Tran-in),

  3250 (Material),

  3789 (Labor), and

  3639 (MOH)

• D. 6112 (Tran-in),

  3250 (Material),

  3784 (Labor), and

  3640 (MOH)

6) For Drilling and Packaging Department in worksheet2,     

Calculate Cost per equivalent units of Tran-in, material, labor and MOH.

• A) 23.26 (Tran-in),

  0.2 (Material),

  1.5 (Labor), and

  1.23 (MOH)

• B) 23.26 (Tran-in),

  0.2 (Material),

  1.8 (Labor), and

  1.20 (MOH)

• C) 24.26 (Tran-in),

  0.2 (Material),

  1.1 (Labor), and

  1.23 (MOH)

• D) 24.26 (Tran-in),

  0.2 (Material),

  1.1 (Labor), and

  1.20 (MOH)

7) For Drilling and Packaging Department in worksheet2,     

Calculate Cost assigned to Ending WIP (classified into Tran-in, material, labor and MOH).

• A) 67687 (Tran-in),

  0 (Material),

  890 (Labor), and

  520 (MOH)

• B) 67687 (Tran-in),

  0 (Material),

  890 (Labor), and

  510 (MOH)

• C) 67687 (Tran-in),

  0 (Material),

  873 (Labor), and

  538 (MOH)

• D) 67687 (Tran-in),

  0 (Material),

  873 (Labor), and

  528 (MOH)

8) For Trimming and Painting Department in worksheet3 case 2 (Abnormal loss 90 units),     

Calculate the equivalent units of Tran-in, material, labor and MOH.

• A. 6112 (Tran-in),

  3202 (Material),

  3202 (Labor), and

  3202 (MOH)

• B. 6112 (Tran-in),

  3784 (Material),

  3784 (Labor), and

  3784 (MOH)

• C. 5185 (Tran-in),

  4963 (Material),

  4963 (Labor), and

  4963 (MOH)

• D. 5185 (Tran-in),

  4954 (Material),

  4954 (Labor), and

  4954 (MOH)

9) For Trimming and Painting Department in worksheet3 case 2 (Abnormal loss 90 units),     

Calculate costs assigned to abnormal loss units.

• 2150

• 2119

• 2200

• 2250

10) For Trimming and Painting Department in worksheet3 case 2 (Abnormal loss 90 units),     

Calculate costs assigned to units in Ending WIP.

• 10422

• 10500

• 10399

• 10413