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Questions -
Q1. Softcloth Textile Pty Ltd. manufactures a variety of fabrics. The weaving department had 5,000 units in work in process on April 1 which were 20% complete as to conversion costs. During April, 14,000 units were completed and transferred. On April 30th, 3,000 units remained in work in process 70% complete as to conversion costs. Using the weighted average process costing approach, calculate the equivalent units of conversion costs as at the end of April.
a. 10,100
b. 11,100
c. 15,100
d. 16,100
e. 17,000
Q2. Ninja Company uses the weighted-average method in its process costing system. The company had 11,000 units in work in process at April 1, that were 50% complete with respect to conversion cost. During April, 12,000 units were completed. At 30 April 7,000 units remained in work in process and they were 30% complete with respect to conversion cost. Direct materials are added at the beginning of the process. How many units were started during April?
a. 19000
b. 23000
c. 20000
d. 11000
e. 8000
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