1. Direct materials costs of $210000 and conversion costs of $198660 were charged to a processing department in the month of September. Direct materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process inventory, 105000 units were started into production in September, and there were 8100 units in ending Work in Process inventory that were 30% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September if the weighted-average method is used?
a. $387600
b. $99330
c. $96900
d. $303660
2.Bramble Manufacturing decided to analyze certain costs for June of the current year. Units started into production equalled 13000 and ending Work in Process inventory equalled 2000 units. With no beginning Work in Process inventory, how much is the conversion cost per unit if ending Work in Process inventory was 30% complete and total conversion costs equalled $44080 and if the weighted-average method is used?
a. $3.80
b. $9.80
c. $1.90
d. $2.94
