BACOSTMX - Long Examination 2

First and last name

Question 1/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 41,750
In Process, Ending = 5,000
Stage of Completion = 50%
A. ............................................................

Question 2/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 55,250
In Process, Ending = 31,250
Stage of Completion = 92%
A. ............................................................

Question 3/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 28,700
In Process, Ending = 11,600
Stage of Completion = 20%
A. ............................................................

Question 4/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 17,580
In Process, Ending = 4,000
Stage of Completion = 47%
A. ............................................................

Question 5/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 10,000
In Process, Ending = 7,000
Stage of Completion = 50%
A. ............................................................

Question 6/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 11,225
In Process, Ending = 5,800
Stage of Completion = 10%
A. ............................................................

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 BACOSTMX - Long Examination 2

Question 7/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 68,444
In Process, Ending = 9,000
Stage of Completion = 32%
A. ............................................................

Question 8/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 9,900
In Process, Ending = 7,200, Stage of Completion = 50%
In Process, Ending = 800, Stage of Completion = 75%
A. ............................................................

Question 9/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 17,846
In Process, Ending = 12,400, Stage of Completion = 42%
In Process, Ending = 1,600, Stage of Completion = 60%
A. ............................................................

Question 10/26 (1 p.)

Determine the Units to be Accounted For using the following information:
Equivalent Production = 15,680
In Process, Ending = 8,900, Stage of Completion = 88%
In Process, Ending = 1,200, Stage of Completion = 20%
A. ............................................................

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 BACOSTMX - Long Examination 2

Question 11/26 (5 p.)

Shangri-Lab Corporation produces a product in two departments. Data for the month of September 2023 are
given as follows for Department 2, where 60% of the required raw materials are added at the beginning of the
process, another 30% are added at 75% production stage, while the remaining are added at 95% production
stage.
UNITS:
Received from Department 1 48,000
In Process, September 30 7,000 (88% Complete)
In Process, September 30 5,000 (60% Complete)

COSTS:
From Department 1 Php 253,000
Added in Department 2:
Materials 185,000
Conversion Costs 263,200

Using the information above, determining the following:

(1) EUP for Materials
(2) EUP for Conversion Costs
(3) Total Equivalent Unit Cost
(4) Cost of Completed Units
(5) Cost of In-Process Ending

[Note: Indicate all your answers for the 5 items below]

(descriptive question)

3
 BACOSTMX - Long Examination 2

Question 12/26 (5 p.)

Shangri-Lab Corporation produces a product in two departments. Data for the month of September 2023 are
given as follows for Department 2, where 60% of the required raw materials are added at the beginning of the
process, another 30% are added at 75% production stage, while the remaining are added at 95% production
stage.
UNITS:
Received from Department 1 48,000
In Process, September 30 7,000 (88% Complete)
In Process, September 30 5,000 (60% Complete)

COSTS:
From Department 1 Php 253,000
Added in Department 2:
Materials 185,000
Conversion Costs 263,200

Before the process in Department 2 started, 6,000 lost units were discovered.

Using the information above, determining the following:

(1) EUP for Materials
(2) EUP for Conversion Costs
(3) Total Equivalent Unit Cost
(4) Cost of Completed Units
(5) Cost of In-Process Ending

[Note: Indicate all your answers for the 5 items below]

(descriptive question)

4
 BACOSTMX - Long Examination 2

Question 13/26 (5 p.)

Shangri-Lab Corporation produces a product in two departments. Data for the month of September 2023 are
given as follows for Department 2, where 60% of the required raw materials are added at the beginning of the
process, another 30% are added at 75% production stage, while the remaining are added at 95% production
stage.
UNITS:
Received from Department 1 48,000
In Process, September 30 7,000 (88% Complete)
In Process, September 30 5,000 (60% Complete)

COSTS:
From Department 1 Php 253,000
Added in Department 2:
Materials 185,000
Conversion Costs 263,200

After the process in Department 2 ended, 6,000 lost units were discovered.

Using the information above, determining the following:

(1) EUP for Materials
(2) EUP for Conversion Costs
(3) Total Equivalent Unit Cost
(4) Cost of Completed Units
(5) Cost of In-Process Ending

[Note: Indicate all your answers for the 5 items below]

(descriptive question)

Question 14/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 33,400
Transferred Out = 30,370
Transferred In = 36,430
Stage of Completion of In Process-End = 50%
A. ............................................................

Question 15/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 22.960
Transferred Out = 22,070
Transferred In = 26,520
Stage of Completion of In Process-End = 20%
A. ............................................................

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 BACOSTMX - Long Examination 2

Question 16/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 44,200
Transferred Out = 36,334
Transferred In = 44.884
Stage of Completion of In Process-End = 92%
A. ............................................................

Question 17/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 14,064
Transferred Out = 10,948
Transferred In = 18,738
Stage of Completion of In Process-End = 40%
A. ............................................................

Question 18/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 8,000
Transferred Out = 6,946
Transferred In = 9,054
Stage of Completion of In Process-End = 50%
A. ............................................................

Question 19/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 9,942
Transferred Out = 8,965
Transferred In = 18,735
Stage of Completion of In Process-End = 10%
A. ............................................................

Question 20/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 54,700
Transferred Out = 53,176
Transferred In = 58,256
Stage of Completion of In Process-End = 30%
A. ............................................................

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 BACOSTMX - Long Examination 2

Question 21/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 17,673
Transferred Out = 13,041
Transferred In = 20,761
Stage of Completion of In Process-End = 60%
A. ............................................................

Question 22/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 22,854
Transferred Out = 20,799
Transferred In = 27,649
Stage of Completion of In Process-End = 30%
A. ............................................................

Question 23/26 (1 p.)

Determine the Actual Units of In-Process Ending Inventory in Department 2 using the following
information:
Equivalent Production = 21,470
Transferred Out = 20,545
Transferred In = 23,045
Stage of Completion of In Process-End = 37%
A. ............................................................

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 BACOSTMX - Long Examination 2

Question 24/26 (5 p.)

MultiLab Manufacturing Co. produces a product in two departments. Data for the month of November 2023 are
given as follows for Department 2, where 50% of the required raw materials are added at the beginning of the
process, another 25% are added at 75% completion stage, while the remaining are added at the end of the
production.
UNITS:
Received from Department 1 37,000
In Process, November 30 6,000 (88% Complete)
In Process, November 30 8,000 (60% Complete)

COSTS:
From Department 1 Php 650,000
Added in Department 2:
Materials 250,000
Conversion Costs 300,200

Using the information above, determining the following:

(1) EUP for Materials
(2) EUP for Conversion Costs
(3) Total Equivalent Unit Cost
(4) Cost of Completed Units
(5) Cost of In-Process Ending

[Note: Indicate all your answers for the 5 items below]

(descriptive question)

8
 BACOSTMX - Long Examination 2

Question 25/26 (5 p.)

MultiLab Manufacturing Co. produces a product in two departments. Data for the month of November 2023 are
given as follows for Department 2, where 50% of the required raw materials are added at the beginning of the
process, another 25% are added at 75% completion stage, while the remaining are added at the end of the
production.
UNITS:
Received from Department 1 37,000
In Process, November 30 6,000 (88% Complete)
In Process, November 30 8,000 (60% Complete)

COSTS:
From Department 1 Php 650,000
Added in Department 2:
Materials 250,000
Conversion Costs 300,200

Before the process in Department 2 started, 4,000 lost units were discovered.

Using the information above, determining the following:

(1) EUP for Materials
(2) EUP for Conversion Costs
(3) Total Equivalent Unit Cost
(4) Cost of Completed Units
(5) Cost of In-Process Ending

[Note: Indicate all your answers for the 5 items below]

(descriptive question)

9
 BACOSTMX - Long Examination 2

Question 26/26 (5 p.)

MultiLab Manufacturing Co. produces a product in two departments. Data for the month of November 2023 are
given as follows for Department 2, where 50% of the required raw materials are added at the beginning of the
process, another 25% are added at 75% completion stage, while the remaining are added at the end of the
production.
UNITS:
Received from Department 1 37,000
In Process, November 30 6,000 (88% Complete)
In Process, November 30 8,000 (60% Complete)

COSTS:
From Department 1 Php 650,000
Added in Department 2:
Materials 250,000
Conversion Costs 300,200

After the process in Department 2 ended, 4,000 lost units were discovered.

Using the information above, determining the following:

(1) EUP for Materials
(2) EUP for Conversion Costs
(3) Total Equivalent Unit Cost
(4) Cost of Completed Units
(5) Cost of In-Process Ending

[Note: Indicate all your answers for the 5 items below]

(descriptive question)

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