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1
Paist Company uses the weighted-average method in its process costing system. The following data were taken from the company's accounting records:

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The equivalent units of production for conversion costs were:
A)200,000 units.
B)204,000 units.
C)222,000 units.
D)224,000 units.
2
Bandana Company, a manufacturer of handkerchiefs, uses the weighted-average method in its process costing system. The company sold 250,000 units during the month of April. There is only one processing department. The following data were taken from the company’s accounting records:

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What were the equivalent units of production for conversion costs for April?
A)153,000
B)235,000
C)247,000
D)251,000
3
Conway Company uses the weighted-average method in its process costing system. The following information pertains to Processing Department A for the month of April:

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All materials are added at the beginning of the process. The cost per equivalent unit for materials is closest to:
A)$0.25.
B)$0.34.
C)$0.44.
D)$1.48.
4
The Batavia 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 April 30 consisted of 36,000 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 April 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)$302,400.
B)$320,400.
C)$504,000.
D)$381,600.





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