1. Roy Company produces a product in Departments A and B. Materials are added at beginning of process in Department B. Roy uses weighted-average method in its process costing system. Conversion costs for Department B were 50% complete with respect to the 6,000 units in the beginning work in process and 75% complete with respect to the 8,000 units in the ending work in process. A total of 12,000 units were completed and transferred out of Department B during February. Analysis of the costs in Department B for February follows:

Total cost per equivalent unit during February was closest to:

i) $2.85
ii) $2.78
iii) $2.82
iv) $2.75

2. Natiello Corporation uses weighted-average method in its process costing system. Operating data for Lubricating Department for month of October given below:

Determine the equivalent units for conversion costs in Lubricating Department for October?

i) 36,000
ii) 41,000
iii) 43,120
iv) 45,620

3. Following information was given by Fystro Corporation for month of March. Fystro uses weighted-average method in its process costing system.

How much cost did Fystro add to production in March?

i) $81,000
ii) $57,000
iii) $67,000
iv) $62,000