34. During March, the production department of a pricin process at the bepino in

Question

34. During March, the production department of a pricin process at the bepino inventory units rations system completed and ope rocess at the beginning of March and transferred to finished goods 25,000 units that were in p 110,000 units that were started and completed in March. M were 100% complete At the end of March, 30,000 additional units were in process in the pro and were 100% complete conversion. Compute the arch's beginni ing inventory units with respect to materials and 55% complete with respect to conversion. with respect to materials and 30% complete with respect to number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average a) 165,000; 165,000. b) 135,000; 119,000 c) 140,000; 130,250. d) 165,000; 144,000. e) 144,000; 144,000. 35. During November, the production department of a process operations system completed and transferred to finished goods 35,000 units that were in process at the beginning of November and 110,000 that were started and completed in November. November's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion. At the end of November, 40,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to conversion. Compute the number of equivalent units with respect to conversion for November using the weighted-average method. a) 145,000. b) 157,000. c) 55,500. d) 83,500. e) 185,000. 36. During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 that were started and completed in March. March's be 100% complete with respect to materials and 55% complete the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% co Compute the number of equivalent units with respect to both respectively for March using the FIFO method. s beginning inventory units were with respect to conversion. A materials and conversion using the FIFO method.o both esect to a) 165,000; 165,000. b) 135,000; 119,000 c) 140,000; 130,250, d) 165,000; 144,000. e) 144,000; 144,000.

Explanation / Answer

34 Particulars Input Particulars Output Materials Conversion % Equivalent units % Equivalent units Opening WIP 25000 Completed 135000 100 135000 100 135000 Introduced 140000 Ending WIP 30000 100 30000 30 9000 Total 165000 Total 165000 Total 165000 Total 144000 So, its alternative D which is correct with answer 165000 ; 144000 35 Particulars Input Particulars Output Materials Conversion % Equivalent units % Equivalent units Opening WIP 35000 Completed 145000 100 145000 100 145000 Introduced 150000 Ending WIP 40000 100 40000 30 12000 Total 185000 Total 185000 Total 185000 Total 157000 So, its alternative B which is correct with answer 157000 36 Particulars Input Particulars Output Materials Conversion % Equivalent units % Equivalent units Opening WIP 25000 Transferred from Introduced 140000 Opening WIP 25000 0 0 45 11250 Total 165000 Fresh units 110000 100 110000 100 110000 Total transfer 135000 110000 121250 Closing WIP 30000 100 30000 30 9000 Total 165000 Total 140000 Total 130250 So, its alternative C which is correct with answer 140000;130250

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