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In Kapler Company, the Cutting Department had beginning work in process of 8,000 units, transferred out 25,000 units, and had an ending work in process of 4,000 units. How many units were started by Kapler during the month?


A) 17,000.
B) 21,000.
C) 25,000.
D) 29,000.

E) All of the above
F) A) and B)

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Production cost reports provide a basis for evaluating the productivity of a department.

A) True
B) False

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Materials costs of $1,200,000 and conversion costs of $1,530,000 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process, 20,000 units were started into production in September, and there were 5,000 units in ending work in process that were 40% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September?


A) $2,250,000.
B) $3,000,000.
C) $2,409,750.
D) $2,047,500.

E) A) and B)
F) All of the above

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In a process cost system, a production cost report is prepared


A) only for the first processing department.
B) for all departments in the aggregate.
C) for each processing department.
D) only for the last processing department.

E) B) and D)
F) B) and C)

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The physical units in a department are another name for the equivalent units of production.

A) True
B) False

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In a process cost system, units to be accounted for in a department are equal to the


A) number of units started or transferred into the department.
B) number of units transferred out of the department.
C) units in the beginning inventory plus the units started or transferred into the department.
D) ending inventory plus the units started or transferred into the department.

E) All of the above
F) A) and D)

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Price Company assigns overhead based on machine hours. The Milling Department logs 2,400 machine hours and Cutting Department shows 4,000 machine hours for the period. If the overhead rate is $5 per machine hour, the entry to assign overhead will show a


A) debit to Manufacturing Overhead for $32,000.
B) credit to Work in Process-Cutting Department for $20,000.
C) debit to Work in Process for $20,000.
D) credit to Manufacturing Overhead for $32,000.

E) B) and C)
F) A) and D)

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In a process cost system,


A) a Work in Process account is maintained for each product.
B) a materials requisition must identify the job on which the materials will be used.
C) a Work in Process account is maintained for each process.
D) one Work in Process account is maintained for all the processes, similar to a job order cost system.

E) All of the above
F) B) and C)

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