[11] The Wiring Department is the second stage of Flem Company's production cycle. On May 1, the BWIP contained 25,000 units 60% complete as to conversion costs. During May, 100,000 units were transferred in from the first stage of Flem's production cycle. On May 31, EWIP contained 20,000 units 80% complete as to conversion costs. Materials are added at the end of the process. Using the weighted-average method, the EUP on May 31 were ABCD A. B. C. D. Transferred- In Costs 100,000 125,000 125,000 125,000 Materials 125,000 105,000 105,000 125,000 Conversion Costs 100,000 105,000 121,000 121,000

The Pulp Department of Paper Mill, Inc. had 120,000 tons of pulp to account for in July. Of the 120,000 tons, 90,000 tons were completed and transferred to the Screening Department, and the remaining 30,000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials.     108,000 units     120,000 units     90,000 units     84,000 units

The Mixing Department of Foods for You had 50,000 units to account for in October. Of the 50,000 units, 15,000 units were completed and transferred to the next department, and 35,000 units were 45% complete for conversion work. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process and the company uses the weighted-average method. Compute the total equivalent units of production for direct materials and conversion costs for October. Foods for You Production Cost Report - Mixing Department (Partial) Month Ended October 31 UNITS Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for Physical Units 15,000 35,000 50,000 Equivalent Units Direct Materials 15,000 35,000 50,000 Conversion Costs 15,000 15000 35000 ...

The Mixing Department of Yummy FoodsYummy Foods had 60,000equivalent units of materials for October.Of the 60,000 units, 20,000 units were completed and transferred to the next​ department, and 40,000 units were 50% complete. Yummy Foods'sYummy Foods's costs per equivalent unit of production are $ 0.70 for direct materials and $0.45 for conversion costs. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the process and the company uses the​ weighted-average method.   Calculate the cost of the 20,000 units completed and transferred out and the 40,000 units, 50% complete, in the ending​ Work-in-Process Inventory.

H M The Converting Department of Comfy Touch Towel and Tissue Company had 960 units in work in process at the beginning of the period, which were 30% complete. During the period, 20,000 units were completed and transferred to the Packing Department. There were 1,080 units in process at the end of the period, which were 75% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount box does not requi an entry, leave it blank. Comfy Touch Towel and Tissue Company Number of Equivalent Units of Production Inventory in process, beginning Started and completed Transferred to Packing Department Inventory in process, ending Total Whole Units 22 Direct Materials Equivalent Units Conversion Equivalent Units

Axel Ltd. began operations on October 1 of the current year. Its production requires that direct materials be added at the beginning of the process, and conversion costs are incurred uniformly. Direct materials costs for October were $380,000, and conversion costs were $1,750,000. There were 80,000 units started during the month. The ending inventory was 25,000 units, which were 60% complete. What was the cost per equivalent unit for conversion? Round to the nearest cent. OA. $70.00 OB. $25.00 OC. $21.88 O D. $16.67 OE. $116.67