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1. The following inventory balances relate to Lequin Manufacturing Corporation a

ID: 2501349 • Letter: 1

Question

1. The following inventory balances relate to Lequin Manufacturing Corporation at the beginning and end of the year:

Lequin's total manufacturing cost was $543,000. What was Lequin's cost of goods sold?

$517,000

$569,000

$567,000

2. The Richmond Company uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 18,000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $2.75 for materials and $4.25 for labor and overhead, the total cost assigned to the ending work in process inventory was:

$126,000

$75,600

$80,100

Beginning Ending Raw Materials $14,000 $19,000 Work-In-Progress $31,000 $7,000 Finished Goods $25,000 $23,000

Explanation / Answer

1.$567000

2.$75600.