# Questions

1.During August the Tri Town Paint Company completed 87,500 cans of paint. At the beginning of August, the company had 871 units that were 75 percent complete with respect to material and 50 percent complete with respect to conversion costs. During the month, the company started production of 92,370 units.

How many units were in Work in Process at the end of August?
2. The balance in beginning Work in Process at Crown Point Rubber Company for direct labor was \$135,400. During the month of March, an additional \$727,475 of direct labor was incurred, and 33,800 pounds of rubber were produced. At the end of March, 9,100 pounds of rubber were in process and the units were 50 percent complete. At the start of March, the company had 6,500pounds of rubber that were 30 percent complete.

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Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughout the production process. (Round answer to 2 decimal places, e.g. 25.26.)
3. In each case below, fill in the missing amount.
(a)
Case #1Work in Process, October 14,990gallons
Units started during Octoberenter a dollar amount________gallons
Units completed during October15,320gallons
Work in Process, October 312,520gallons

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