Bethesda Company's April 1, 2019, beginning work in process was 900 units. During April an additional 2,800 units were put into production. At the end of April, all units were completed except for 625 units. Use this information to determine the number of units completed. (General Account)

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A Ltd had at the beginning of 2019 a work in progress of 5,000 units. During 2019, 65,000 additional units were started into production. Ending work in progress on 31st December, 2019, was 12,000 units. The beginning work in progress was 100% complete as to direct materials and 50% complete as to conversion costs. The ending work in progress was 100% complete as to direct materials and 80% complete as to conversion costs. Total direct materials put into work in progress cost £77,500. Total conversion costs put into process costs were £105,375. Beginning work in progress cost £33,500, of which £20,250 was for materials and £13,250 for conversion. All materials are added at the start of the production process, and conversion costs are incurred uniformly throughout manufacturing. A Ltd uses a weighted-average process cost system. What is the total cost assigned to A Ltd’s ending work in progress inventory at the end of 2019? 1. £33,100 2. £33,619 3. £37,357 4. £31,875

The Scranton Processing Company had work in process at the beginning and end of March 2020 in its Painting Department as follows: (Click the icon to view the work-in-process information.) The company completed 22,000 units during March. Manufacturing costs incurred during March were direct materials costs of $400,000 and conversion costs of $500,000. Inventory at March 1 was carried at a cost of $20,000 (direct materials, $5,000 and conversion costs, $15,000). Assuming Scranton uses FIFO costing, determine the equivalent units of work done in March, and calculate the cost of units completed and the cost of units in ending inventory. Begin by entering the physical units in first, then calculate the equivalent units. Flow of Production Work in process, beginning Started during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent unts of work done in current…

The following are information provided for Norman Company for the month of August 2019 (refer to the attached picture): Raw materials purchased during the period costs P40,800; overhead incurred and paid or accrued for the period was P21,750; and 23,600 direct labor hours were incurred at a rate of P13.75 per hour. inventories          beginning       ending raw materials      9900               7600 work in process   44500            31800 finished goods     36580          61300   1. conversion cost 3. total manufacturing cost 4. cost of goods put into process 5. cost of goods manufactured 6. cost of goods sold

At May 31, 2020, the accounts of Sheffield Company show the following. 1.   May 1 inventories—finished goods $ 14,800, work in process $ 17,600, and raw materials $ 8,600. 2.   May 31 inventories—finished goods $ 9,600, work in process $ 17,000, and raw materials $ 8,000. 3.   Increases to work in process were direct materials $ 64,300, direct labor $ 51,400, and manufacturing overhead applied $ 42,100. 4.   Sales revenue totaled $ 217,000. (a)     Prepare a condensed cost of goods manufactured schedule for May 2020. SHEFFIELD COMPANYCost of Goods Manufactured Schedulechoose the accounting periodchoose the accounting period   select an opening section nameselect an opening section name         $ enter a dollar amountenter a dollar amount select an account titleselect an account title     $ enter a dollar amountenter a dollar amount     select an account titleselect an account title     enter a dollar amountenter a dollar amount…

Whilewells Ltd had at the beginning of 2019 a work in progress of 5,000 units. During 2019, 65,000 additional units were started into production. Ending work in progress on 31st December, 2019, was 12,000 units. The beginning work in progress was 100% complete as to direct materials and 50% complete as to conversion costs. The ending work in progress was 100% complete as to direct materials and 80% complete as to conversion costs. Total direct materials put into work in progress cost £77,500. Total conversion costs put into process costs were £105,375. Beginning work in progress cost £33,500, of which £20,250 was for materials and £13,250 for conversion. All materials are added at the start of the production process, and conversion costs are incurred uniformly throughout manufacturing. Whilewells Ltd uses a weighted-average process cost system. What is the total cost assigned to Whilewells Ltd’s ending work in progress inventory at the end of 2019?     a. £33,619   b. £33,100…

On March 1, 2019, Baltimore Company's beginning work in process inventory had 6,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Baltimore introduces direct materials at the beginning of the production process. During March, a total of 23,200 units were started and the ending WIP inventory had 8,600 units which were 30% complete to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.

The Morning Star Company had 25,000 units in process on December 31, 2019 which was 80% complete as to materials but only 40% complete as to conversion costs. The company's records show 45,000 units were transferred to the Finished Goods Inventory during January 2020. On January 31, 2017, 17,000 units were on hand which were 30% complete as to conversion costs and 60% complete as to materials. What are the equivalent units of production for the conversion costs in January, assuming Morning Star uses first-in, first-out (FIFO)?

Data table Beginning work in process (May 1)ª Started in May 2020 Reference Physical Units (Watches) 105 485 445 145 Completed during May 2020 Ending work in process (May 31)b $3,190,000 Total costs added during May 2020 aDegree of completion: direct materials, 80%; conversion costs, 35%. b Degree of completion: direct materials, 60%; conversion costs, 20%. Flow of Production Completed and transferred out during current period Work in process, ending Accounted for Work done to date Physical Units Direct Conversion Materials Costs $480,800 $96,800 445 145 590 Equivalent Units Direct Materials 445 87 $1,420,000 532 I Conversion Costs 445 29 474