65) It is necessary to calculate equivalent units of production in a department because
a physical count of units is impossible.
some units worked on in the department are not fully complete.
the physical units in the department are always 100% complete.
at times a department may use a job order cost system and then switch to a process cost system.
79) The Molding Department of Bonanza Industries has the following production data: beginning work process 30,000 units (60% complete), started into production 510,000 units, completed and transferred out 480,000 units, and ending work in process 60,000 units (40% complete). Assuming conversion costs are incurred uniformly during the process, the equivalent units for conversion costs are:
540,000.
570,000.
450,000.
504,000.
102) Sterling Company’s Assembly Department has materials cost at $4 per unit and conversion cost at $8 per unit. There are 15,000 units in ending work in process, all of which are 70% complete as to conversion costs. How much are total costs to be assigned to inventory?
$144,000
$84,400
$126,600
$180,000
105) The Packaging Department production process shows:
 
Units
Beginning Work in Process
10,000
Ending Work in Process
50,000
Total units to be accounted for
140,000
How many units were started into production in Department 1?
130,000
140,000
50,000
90,000
107) The Slicing Department shows the following information:
 
Units
Beginning Work in Process
20,000
Ending Work in Process
50,000
Units Transferred Out
11,000
How many total units are to be accounted for by the Slicing Department?
140,000
61,000
50,000
90,000
109) A process began the month with 3,000 units in the beginning work in process inventory and ended the month with 2,000 units in the ending work in process. If 12,000 units were completed and transferred out of the process during the month, how many units were started into production during the month?
10,000
13,000
12,000
11,000
118)A…