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Penny, Inc. employs information about the July activities: a process costing sys

ID: 2585949 • Letter: P

Question

Penny, Inc. employs information about the July activities: a process costing system. Direct materials are added at the beginning of the process. Here is On July 1: Beginning inventories Direct materials cost Conversion costs 850 units, 60% complete $5,000 $4,000 uly umber of units started Direct materials added Conversion costs added 15,000 $155,000 On July 31 Ending inventories 1,600 units, 40% complete 6. Using the FIFO method, the number of units started and completed in July was a. 14,250 b. 15,000 c.13,400 d. 15,740 7. Which of the following is not an example of a cost that varies in total as the number of units produced changes? a. electricity per KWH to operate factory equipment b. direct materials cost c. insurance premiums on factory building d. wages of assembly worker 8. The relative distribution of sales among the various products sold by a business is the a. business's basket of goods b. contribution margin mix c. sales mix d. product portfolio 9. Cash paid for equipment would be reported on the statement of cash flows in a. the cash flows from operating activities section b. the cash flows from financing activities section c. the cash flows from investing activities section d. a separate schedule

Explanation / Answer

Beginning Inventory=850 units

6.Started in July=15,000units

Total units=15,850 units

Ending inventory=1600 units

Units completed=15850-1600=14,250

Under FIFO method:

850 units of beginning inventory completed first

Units started and completed=14250-850=13,400 units

Units started and completed

13,400

Answer:

c.13,400

7.

Answer:b

Insurance premium on factory building is a fixed cost. It does not vary with units of production

All other costs(direct materials, wages and electricity ) varies directly with units of production

8.

Answer :

c. Sales mix

Sales mix is the relative distribution of sales among the various products sold

9.

Answer:

c.the cash flows from investing activities section

Units started and completed

13,400

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