Chapter 4 Questions
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Chapter 4 Questions

Course: ACC 4300, Fall 1999

School: Alabama A&M University

Word Count: 2743

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Question 1 Biloxi Block Company produces cement blocks used in the foundation for buildings. The process takes place in two sequential departments. The following Cost data pertain to the month of October. Cost data Direct material entered into production Direct labor Applied manufacturing overhead Cost of goods completed and transferred out Cost of goods transferred to the finishing Deptt Cost of goods transferred...

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1 Question Biloxi Block Company produces cement blocks used in the foundation for buildings. The process takes place in two sequential departments. The following Cost data pertain to the month of October. Cost data Direct material entered into production Direct labor Applied manufacturing overhead Cost of goods completed and transferred out Cost of goods transferred to the finishing Deptt Cost of goods transferred to finished goods. Pouring Department $ 70,000 340,000 680,000 900,000 Finishing Department $ 25,000 280,000 420,000 400,000 Required: Prepare journal entries to record the following events. 1- Incurrence of cost for direct material and direct labor and application of manufacturing Overhead in the Pouring Department. 2- Transfer of goods from Pouring to Finishing. 3- Incurrence of costs for direct material and direct labor and application of manufacturing Overhead in the finishing department. 4- Transfer of goods from the Finishing Department to Finished goods inventory. Question 2 In a factory using a process cost system, the total production cost in March was $ 200,000 and the number of units produced was 100,000 units. This Unit cost is used to make the transfer from work-in-process inventory to finished goods inventory. Assuming 100,000 units were completed and in April cost of goods were going to be sod 90,000 units. Required: 1- Find out the cost per units 2- Journal entries to record the cost of goods sold . Question 3 Idaho lumber Company grows harvests and processes timber for use in Construction. The following data pertains to the firms sawmill during November. Work-in-process November 1 Direct Material (DM) Conversion (DL & M.O.H) Cost incurred during Nov Direct Material (DM) Conversion 425,000 690,000 65,000 180,000 The equivalent unit of activity for November was as follows: 7,000 equivalent units of Direct Material, 1740 equivalent units of conversion activity. Required Calculate the cost per equivalent unit for both direct material and Conversion during November using the weight average method. Question 4 Otsego Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass department. Work in process, June 1: Direct Material (DM) Conversion (DL &M.O.H) Costs incurred during June Direct Material (DM) Conversion (DL&M.O.H) $ 37,000 36,750 $ 150,000 230,000 The equivalent units of activity for June were as follows: 17,000 equivalent units of direct material and 48,500 equivalent units of Conversion activity. Required: Calculate the cost per equivalent unit for both direct material and conversion, during June. Use Weight Average Process costing Question 5 The following data pertain to Tulsa Paperboard Company, a manufacturer of cardboard boxes. Work in process, February 1 Direct Material Conversion Costs incurred during February Direct Material $ 110,000 Conversion 171,600 The equivalent units of activity for February were as follows: Direct material (Weighted average method) Conversion (Weighted average method) Completed and transferred out Required: Compute the following amount using weighted average process costing. 1- Cost of goods completed and transferred out during February. 2- Cost of the February 28 work-in-process inventory. Question 6 Terra Energy Company refines a variety of petrochemical products. The following data are from the firms Lodi plant. Work in process, November 1 Direct material Conversion Units started in process during November Work in process, November 30 Direct material Conversion 2000,000 gallons 100% complete 25% complete 950,000 gallons 240,000 gallons 100% complete 80% complete 110,000 92,000 90,000 $ 5,500 17,000 10,000Units Required: Compute the equivalent units of direct material and conversion for the month of November. Use the weighted average method and First in first out of process costing. Question 7 Savannah Textiles Company manufactures a variety of natural fabrics for the clothing industry. The following data pertain to the Weaving Department for the month of September. Equivalent units of direct material (weighted average method) Equivalent units of conversion (weighted average method) Units completed and transferred out during September The cost data for September are follows: Work-in-process, September 1 Direct material Conversion Costs incurred during September Direct material Conversion $ 94,000 44,400 $ 164,000 272,800 60,000 52,000 50,000 There were 20,000units in process in the Weaving Department on September1 (complete as to direct material and 40% complete as to conversion). Required: Compute each of the following amounts using Weighted average process costing. 1- Cost of goods completed and transferred out of the Weaving Department 2- Cost of the September 30 work-in-process inventory in the Weaving deptt Question 8 True/ False Questions 1- Most companies have only one processing department 2- Companies that make small quantities of custom products usually assign cost to product using process costing. 3- The two alternative methods that most companies usually use to compute unit cost in a process costing system are weighted average and LIFO. 4- The basic document in a process cost system is a job cost sheet. 5- In process costing, a company must convert partially completed units to equivalent whole units through the use of equivalent units of production. 6- Hybrid costing is suitable for companies that make a variety of products using similar processing techniques but different materials. 7- The weight average units of production are equal to the units transferred plus the equivalent units in the ending work-in-process. 8- The FIFO equivalent units of production are equal to the units to account for minus the equivalent units of production to be completed next period. 9- The weight average method of process costing commingles units and costs of the prior period with those of the current period. 10- Material added at the beginning of the production process is 100% complete regardless of the percentage of completion of direct labor and manufacturing overhead. Question 9 Multiple choice questions 1. Process costing is used to account for: A. large numbers of identical products that are produced in a continuous manufacturing environment. B. small numbers of products that are produced in batches. C. raw materials that are converted to finished goods. D. finished goods that are refined and processed further. E. large numbers of products that are produced in a nonrepetitive process. 2. Process costing would be used in all of the following industries except: A. petroleum refining. B. chemicals. C. truck tire manufacturing. D. wood pulp production. E. automobile repair. 3. Which of the following manufacturers would most likely not use a process-cost accounting system? A. A producer of computer monitors. B. A paint manufacturer. C. A producer of frozen orange juice. D. A builder of customized yachts. E. A lumber mill. 4. Which of the following statements regarding similarities between process costing and Job-order costing are true? I. Both systems assign production costs to units of output. II. Both systems require extensive knowledge of financial accounting. 111. The flow of costs through the manufacturing accounts is essentially the same. A. I only. B I and III only. C II and III only. D. III only. E. I, n, and III. 5. Companies that use a process-cost accounting system would: A. establish a separate Work-in-Process Inventory account for each manufacturing department. B. establish a separate Finished-Goods Inventory account for each manufacturing department. C. pass completed production directly to Cost of Goods Sold. D. charge goods produced with actual overhead amounts rather than applied overhead amounts. E. eliminate the need for the Finished-Goods Inventory account. 6. Which of the following statements is false? A. In job-order costing, costs are accumulated by job order. B. In process costing, costs are accumulated by department. C. In process costing, the cost per unit in a department is found by spreading the period's manufacturing costs over the production activity. D. In process costing, the total cost of each unit is found by dividing the total factory costs by the number of units completed. E. In job-order costing, the unit cost is found by dividing the job's total cost by the job's total units. 7. In a process-costing system, manufacturing costs are accumulated by: A. batch. B. batch and time period. C. department. D. department and time period. E. department or process, and time period. 8. Morrison, Inc., which uses a process-cost accounting system, passes completed production from Department A to Department B for further manufacturing. The journal entry to record completed production in Department A requires: A. a debit to Work-in-Process Inventory and a credit to Finished-Goods Inventory. B. a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory. C. a debit to Finished-Goods Inventory and a credit to Work-in-Process Inventory: Department A. D a debit to Work-in-Process Inventory: Department A and a credit to Work-in- Process Inventory: Department B. E. a debit to Work-in-Process Inventory Department B and a credit to Work-in-Process Inventory: Department A. 9. Hamilton, .which uses a process-costing system, had a balance in its Work-in-Process account of $68,000 on 1. January The account was charged with direct materials, direct labor, and manufacturing overhead of $450,000 throughout the year. If a review of the accounting records determined that $86,000 of goods were still in production at year-end, Hamilton should make a journal entry on December 31 that includes: A. a debit to Cost of Goods Sold for $432,000. B. a credit to Finished-Goods Inventory for $432,000. C. a credit to Work-in-Process Inventory for $432,000. D. a debit to Finished-Goods Inventory for $86,000. E. a credit to Work-in-Process Inventory for $86,000. 10. Unit costs in a process-costing system are derived by using: A. in-process units. B. C. D. E. completed units. physical units. equivalent units. a measure of activity other than those listed above. 11. Sam Co. had 4,000 units of work in process on April 1. During April, 11,000 units were completed and as of April 30, 6,000 units remained in production. How many units were started during April? A. 10,000. B. 13,000. C. 17,000. D. 21,000. E. None of the above. 12. XYZ Co. had 3,000 units of work in process on April 1 that were 60% complete. During April, 10,000 units were completed and as of April 30, 4,000 units that were 40% complete remained in production. How many units were started during A pril? A. 8,600. B. 9,800. C. 11,000. D. 12,200. E. None of the above. 13. Ohio, Inc., which uses a process-cost accounting system, began operations on January 1 of the current year. The company incurs conversion cost evenly throughout manufacturing. If Ohio started work on 3,000 units during the period and these units were 70% of the way through manufacturing, it would be correct to say that the company has: A. 3,000 physical units in production. B. 2,100 completed units. C. 900 in-process units. D. 900 equivalent units of production. E. 3,000 equivalent units of production. 14. Which of the following data are needed to calculate total equivalent units under the weighted-average method? A. Work-to-date on ending work in process, units started during the period. B. Units completed during the period, work-to-date on ending work in process. C. Work to complete beginning work in process, work-to-date on ending work in process. D. Work to complete beginning work in process, units completed, work done on ending work in process. E. Units completed, work to complete beginning work in process. 15. Kentucky Corporation uses a process-cost accounting system. The company adds direct materials at the start of its production process; conversion cost, on the other hand, is incurred evenly throughout manufacturing. The firm has no beginning work-in-process inventory; its ending work in process is 40% complete. Which of the following sets of percentages would be used to calculate the correct number of equivalent units in the ending work-in-process inventory? A. Materials, 100%; conversion cost, 100%. B. Materials, 100%; conversion cost, 60%. C. Materials, 100%; conversion cost, 40%. D. Materials, 40%; conversion cost, 40%. E. Materials, 40%; conversion cost, 100%. 16. Michael, Inc. uses a process-costing system. A newly hired accountant has identified the following procedures that must be performed by the close of business on Friday: 1 - Calculation of equivalent units 2 - Analysis of physical flows of units 3 - Assignment of costs to completed units and units still in process 4 - Calculation of unit costs Which of the following choices correctly expresses the proper order of the preceding tasks? A. 1,2,3,4. B. 1,2,4,3. C. 1,4,3,2. D. 2,1,4,3. E. 2,1,3,4. I 7. When calculating unit costs under the weighted-average process-costing method, the unit cost is based on: A. only the current period's manufacturing costs. B. only costs in the period's beginning work-in-process inventory. C. a summation of the costs in the beginning work-in-process inventory plus costs incurred in the current period. D. only costs incurred in previous accounting periods. E. a summation of the costs in the beginning work-in-process inventory plus costs to be incurred in the upcoming period. 18. United Corporation, which adds materials at the beginning of production, uses a weighted-average processcosting system. Consider the data that follow Number of Units Cost of Material Beginning work in process 30,000 22,600 Started in May 80,000 72,000 Production completed 85,000 Ending work in process 25,000 The company's cost per equivalent u nit for materials is: A. $0.86. B. $0.90. C. $1.10. D. $1.18. E. an amount other than those listed above. 19. Equivalent-unit calculations are necessary to allocate manufacturing costs between: A. cost of goods manufactured and ending work in process. B. beginning work in process and units completed. C. cost of goods sold and ending work in process. D. cost of goods manufactured and beginning work in process. E. cost of goods manufactured and cost of goods sold. 20. Which of the following are needed to calculate the total cost of the ending work-in-process inventory under the weighted-average process-costing method? Cost of Beginning Unit Cost Equivalent Units Work in Process No A. No No Yes B. Yes Yes No C. Yes Yes Yes D. Yes No Yes E. Yes No No 21. Which of the following are needed under weighted-average process costing to calculate the cost of goods completed during the period? Cost of Beginning Unit Cost Equivalent Units Work in Process A. No No Yes B. Yes Yes No C. Yes Yes Yes D. Yes No Yes E. Yes No No 22. Which of the following is a key document in a typical process-costing system? A. Departmental production report. B. Master schedule. C. Production budget. D. Sequential product report. F. Materials requirement report. 23. Which of the following statements about operation costing are true? I. Conversion costs are accumulated by department. II. Direct material costs are accumulated by batch. I II. Operation costing is a hybrid product-costing system. A. I, II, and I II. B. II and III. C. I and III. D. I and II. E. I only. 24. The difference between the weight average method and FIFO method of calculating unit costs lies in the treatment of: A. ending work in process inventory. B. beginning work in process inventory. C. direct labor cost for current period. D. manufacturing overhead cost for the current period. 25. The total costs to account for equal: A. The costs in the ending inventory plus current period costs. B. The costs in the beginning inventory plus current period costs. C. Current period costs minus the costs in the beginning inventory. D. Current period costs minus the costs in the ending inventory. 26. Jeff Company had beginning work in process of 40,000 units that were 70% complete. During the period, Jeff started 250,000 units into production. The ending work in process consisted of 30,000 units that were 40% complete. Use the following information to answer: 1- How many units did Jeff transfer to finished goods? A. 240,000 B. 250,000 C. 260,000 D. 290,000 2- What were Jeff equivalent units of production using the Weighted average method? A. 244,000 B. 272,000 C. 274,000 D. 290,000 3- What were Jeff equivalent units of production using the FIFO method? A. 244,000 B. 272,000 C. 274,000 D. 290,000 27. Gray Company uses a weight average process costing system. The cost per equivalent units was $10. The beginning work in process inventory was $ 20,000. Costs added during the period were $ 350,000. What were the equivalent units of production? A. 33,000 B. 35,000 C. 37,000 D. cannot be calculated from information given. 28. The WISCO Company uses a weighted average process costing system. The following data are available: Beginning inventory o Units started in production 20,000 Units Finished during period 16,000 Units in process at end of period (complete as to material; as conversion) 4,000 Cost of material used $35,200 Labor and overhead (conversion) $37,400 Use the above information to answer 1, 2, 3 and 4 1- Equivalent units of production for material are A. 16,000 B. 17,000 C. 19,000 D. 20,000 E. Some other answer ------2- Equivalent units of production for labor & overhead (conversion) are A. 16,000 B. 17,000 C. 19,000 D. 20,000 E. Some other answer ------3- Unit Cost of material is A. $ 2.20 B. $ 2.07 C. $ 1.85 D. $1.76 E. Some other answer -------4- Unit Cost of Labor and overhead (conversion) A. $ 2.34 B. $ 2.20 C. $ 1.97 D. $ 1.98 E. Some other answer --------29. The Finishing Department had 5,000 incomplete units in its beginning work-in-process Inventory which were 100% complete as to material and 30% complete as to conversion Costs . 15,000 units were received from previous department. The ending work-inprocess inventory consisted of 2,000 units which were 50% complete as to materials and 30% complete as to conversion costs. The Finishing Department uses first-in-first-out (FIFO) process costing. How many units were transferred out during the period? A. 12,000 B. 13,000 C. 18,000 D. 20,000 E. some other answer------30. The following information pertains to Lap Co.s Palo Division for the month of April: Activities Beginning work-in-Process Started in April Units completed Ending Work-in-Process (50% complete) Number of Units 15,000 40,000 42,500 12,500 Cost of Material $ 5,500 $18,000 All materials are added at the beginning of the process. Using the weighted-average Method, the cost per equivalent unit in materials is: A. 0.59 B. 0.55 C. 0.45 D. 0.43

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