Unit costs in a process costing system are derived by

9. Unit costs in a process-costing system are derived by using:
A. in-process units.
B. completed units.
C. physical units.
D. equivalent units.
E. a measure of activity other than those listed above.
10. Bratton Corporation had 6,500 units of work in process on April 1. During April, 19,100
units were completed and as of April 30, 5,100 units remained in production. How many units
were started during April?
11. Which of the following data are needed to calculate total equivalent units under the weighted-
average method?
12. St. Onge, Inc. uses a process-costing system. A newly-hired accountant 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?
Lakeland Chemical manufactures a product called Zing. Direct materials are added at the
beginning of the process, and conversion activity occurs uniformly throughout production. The
beginning work-in-process inventory is 60% complete with respect to conversion; the ending
work-in-process inventory is 20% complete. The following data pertain to May:
Units
Work in process, May 1 15,000
Units started during May 60,000
Units completed and transferred out 68,000
Work in process, May 31 7,000
Total Direct
Materials
Conversion
Costs
Costs:
Work in process, May 1 $41,250 $16,500 $24,750
Costs incurred during May 234,630 72,000 162,630
Totals $275,880 $88,500 $187,380