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1.Department G had 3,171 units, one-third completed at the beginning of the peri

ID: 2717394 • Letter: 1

Question

1.Department G had 3,171 units, one-third completed at the beginning of the period, 12,814 units were completed during the period, 1,668 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period

$29,314

Costs added during period:

   Direct materials

$134,748

   Direct labor

$89,832

   Factory overhead

$29,944

Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the total cost of the units "started and completed" during the period?

Select the correct answer.

A.

$210,406

B. $134,748

C. $23,176

D. $50,256

2. The level of inventory of a manufactured product has increased by 8,308 units during a period. The following data are also available:

Variable

Fixed

Unit manufacturing costs of the period

$10

$3

Unit operating expenses of the period

$1

$5

What would be the effect on income from operations if variable costing is used rather than absorption costing?

Select the correct answer.

A. $49,848 increase

B. $66,464 increase

C. $24,924 decrease

D. $24,924 increase

3. Below is budgeted production and sales information for Fleming Company for the month of December:

Product X

Product Y

Estimated beginning inventory

30,758 units

18,027 units

Desired ending inventory

34,285 units

159,483 units

Region I, anticipated sales

301,917 units

260,712 units

Region II, anticipated sales

199,840 units

140,146 units

The unit selling price for product X is $6 and for product Y is $14.

What are the budgeted sales for the month?

Select the correct answer.

A. $5,415,690

B. $8,622,554

C. $9,429,746

D. $12,636,610

Work in process, beginning of period

$29,314

Costs added during period:

   Direct materials

$134,748

   Direct labor

$89,832

   Factory overhead

$29,944

Explanation / Answer

Answer:1 B. $134,748

Answer:2 C. $24,924 decrease

=8308*$3=24924

Answer:3 B. $8,622,554

Particulars Product X Product Y Total Region I, anticipated sales 301917 260712 Region II, anticipated sales 199840 140146 Total 501757 400858 Unit selling price 6 14 Budgeted sales ($) 3010542 5612012 8622554