The debits to work in process—assembly department for april, together with data concerning production, are as follows: april 1, work in process: materials cost, 3,000 units $8,700 conversion costs, 3,000 units, 80% completed 5,100 materials added during april, 10,000 units 25,700 conversion costs during april 34,400 goods finished during april, 11,500 units 0 april 30 work in process, 1,500 units, 60% completed 0 all direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. the materials cost per equivalent unit (to the nearest cent) for april is a. $2.65 b. $2.99 c. $3.44 d. $2.37

Atoy manufacturer makes its own wind-up motors, which are then put into its toys. while the toy manufacturing process is continuous, the motors are intermittent flow. data on the manufacture of the motors appears below.annual demand (d) = 50,000 units daily subassembly production rate = 1,000setup cost (s) = $85 per batch daily subassembly usage rate = 200carrying cost = $.20 per unit per year(a) to minimize cost, how large should each batch of subassemblies be? (b) approximately how many days are required to produce a batch? (c) how long is a complete cycle? (d) what is the average inventory for this problem? (e) what is the total annual inventory cost (holding plus setup) of the optimal behavior in this problem?

Lynch company manufactures and sells a single product. the following costs were incurred during the company’s first year of operations: variable costs per unit: manufacturing: direct materials $ 12 direct labor $ 6 variable manufacturing overhead $ 1 variable selling and administrative $ 1 fixed costs per year: fixed manufacturing overhead $ 308,000 fixed selling and administrative $ 218,000 during the year, the company produced 28,000 units and sold 15,000 units. the selling price of the company’s product is $56 per unit. required: 1. assume that the company uses absorption costing: a. compute the unit product cost. b. prepare an income statement for the year. 2. assume that the company uses variable costing: a. compute the unit product cost. b. prepare an income statement for the year.

4. the condition requires that only one of the selected criteria be true for a record to be displayed.