1.) On May 21, 2019, Christine worked 7.0 hours on Job A-1, and 3 hours on general “overhead

activities.” Christine is paid $18 per hour.  Overhead is applied based on $20 per direct labor hour.  Additionally, on May 21 Job A-1 requisitioned and entered into production $280 of direct material.  On May 21, Christine, while working on Job A-1 used $27 of indirect material. Indirect material is included in the overhead application rate. Use this information to determine the total cost that should have been recorded in the Work in Process for Job A-1 on May 21?

2.) Bethesda Company’s April 1, 2019 beginning work in process was 700 units. During April an additional 2,200 units were put into production. At the end of April all units were completed except for 675 units. Use this information to determine number of units completed.

3.) On March 1, 2019, Baltimore Company’s beginning work in process inventory had 6,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Baltimore introduces direct materials at the beginning of the production process.  During March, a total of 23,200 units were started and the ending WIP inventory had 8,600 units which were 30% complete to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

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