Choose the best answer for each of the following questions.

1.			In a process costing system, the journal entry used to record the transfer of units from Department A, a processing department, to Department B, the next processing department, includes a debit to:
			A)	Work in Process - Department A and a credit to Work in Process - Department B.
			B)	Work in Process - Department B and a credit to Work in Process - Department A.
			C)	Work in Process - Department B and a credit to Materials.
			D)	Finished Goods and a credit to Work in Process - Department B.
2.			Which of the following statements is (are) true?
			A)	A manufacturer of ink cartridges would ordinarily use process costing rather than job-order costing.
			B)	If a company uses a process costing system it accumulates costs by processing department rather than by job.
			C)	The output of a processing department must be homogeneous in order to use process costing.
			D)	All of the above are true statements.
3.			Chris Company uses the weighted-average method in its process costing system. The following data were taken from the company's accounting records: Beginning work in process inventory (100% complete as to materials; 30% complete as to conversion) 60,000 units Started in process during the period 180,000 units Ending work in process inventory (100% complete as to materials; 60% complete as to conversion) 40,000 units The equivalent units of production for conversion costs were:
			A)	224,000 units.
			B)	222,000 units.
			C)	204,000 units.
			D)	200,000 units.
4.			The Reliant Company uses the weighted-average method in its process costing system. The December 1 work in process inventory in a particular department consisted of 16,000 units, which were 75% complete with respect to conversion costs. The company recorded 56,000 equivalent units of production for conversion costs for December in that department. There were 12,000 units in that department's ending work in process inventory on December 31, which were 50% complete with respect to conversion costs. A total of 50,000 units were completed and transferred out of the department during the month. The number of units started during December in the department was:
			A)	54,000 units.
			B)	46,000 units.
			C)	42,000 units.
			D)	29,000 units.
5.			The Morgan Company uses the weighted-average method in its process costing system. For a particular department, the company had 108,000 equivalent units of production with respect to conversion costs in July. There were 15,000 units in the department's beginning work in process inventory, which were two-thirds complete with respect to conversion costs. During July, 105,000 units were started and 100,000 were completed and transferred out of the department. The ending work in process inventory in the department:
			A)	consisted of 10,000 units.
			B)	consisted of 5,000 units.
			C)	was 65% complete with respect to conversion costs.
			D)	was 40% complete with respect to conversion costs.
6.			Starman Company, a manufacturer of giant jawbreakers, uses the weighted-average method in its process costing system. The company sold 250,000 jawbreakers during the month of June. There is only one processing department. The following data were taken from the company's accounting records: Inventory at June 1:        Work in process None      Finished goods 75,000 units Inventory at June 30:        Work in process (75% complete as to conversion costs) 16,000 units      Finished goods 60,000 units What were the equivalent units of production for conversion costs for June?
			A)	251,000
			B)	247,000
			C)	235,000
			D)	153,000
7.			Madison Company uses the weighted-average method in its process costing system. The following information pertains to Processing Department X for the month of April:   Number of Units Cost of Materials Beginning work in process 60,000 $20,000 Ending work in process 50,000   Started in April 160,000 $54,000 Units completed 170,000   All materials are added at the beginning of the process. The cost per equivalent unit for materials is closest to:
			A)	$1.48.
			B)	$0.44.
			C)	$0.34.
			D)	$0.25.
8.			Putnam Company uses the weighted-average method in its process costing system. The Baking Department is the third department in its production process. The data below summarize the department's operations in May. Beginning work in process inventory (70% complete as to conversion) 14,200 units Transferred in from the prior department during May 122,000 units Ending work in process inventory(30% complete as to conversion) 9,200 units The Baking Department's production report indicates that the cost per equivalent unit for conversion cost for December was $8.24. How much conversion cost was assigned to the units transferred out of the Baking Department during May?
			A)	$1,122,288
			B)	$1,046,480
			C)	$1,005,280
			D)	$964,574.40
9.			The Prairie 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 September 30 consisted of 36,000 units. The units in the ending work in process inventory were 50% complete with respect to materials and 30% complete with respect to labor and overhead. If the cost per equivalent unit for September was $5.50 for materials and $8.50 for labor and overhead, the total cost assigned to the ending work in process inventory was:
			A)	$190,800.
			B)	$252,000.
			C)	$160,200.
			D)	$151,200.
10.			River Valley Manufacturing Company's beginning work in process inventory consisted of 10,000 units, 50% complete with respect to materials cost and 60% complete with respect to conversion costs. The total cost of the beginning inventory was $60,000. During the month, 50,000 units were transferred out. The equivalent unit cost was computed to be $4.00 for materials and $7.40 for conversion costs under the weighted-average method. Given this information, the total cost of the units completed and transferred out during the month was:
			A)	$570,000.
			B)	$540,000.
			C)	$510,000.
			D)	$480,000.