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Birch Enterprises uses a process costing system. The company has only one processing department. At the end of the period, work in process inventory consists of 10,000 units that have a total cost of $22,550. The cost per equivalent unit is $2.00 for direct materials and $3.00 for conversion costs. With respect to direct materials, the units in ending work in process inventory are 70% complete. With respect to conversion costs, the units in ending work in process inventory are:

Alpine Products has two processing departments and uses a process costing system. Here are data regarding the work in process inventory of the second processing department for the month of May.   The units in ending work in process inventory are 100% complete with respect to direct materials and 75% complete with respect to conversion costs. What is the total cost of the units in ending work in process inventory?

On September 1, Palm Enterprises’ work in process inventory had a balance of $9,500 and included only one job (Job 17). During September, $40,800 of direct materials and $18,000 of direct labor were used to complete Job 17. Manufacturing overhead costs are allocated at a rate of 120% of direct labor costs. Palm did not start any new jobs during September and Palm completed Job 17 on September 24. What is the total cost of producing Job 17? Round to the nearest whole dollar and do not enter a dollar sign (e.g., enter 89, not $89.00).

Quick Stop, Inc. operates a gas station and convenience store along with a car wash housed in a small building located adjacent to the store. The manager of Quick Stop is analyzing the costs and benefits of replacing its old car wash machine with a new car wash machine that would provide customers with a more premium service and would lower Quick Stop’s operating costs. The new car wash would reduce maintenance and utility costs and would give customers the option of both washing and waxing their cars. Instead of investing funds in the new car wash machine, Quick Stop could purchase additional refrigeration units for the beverage section of its convenience store. Which of the following statements regarding the decision to replace the old car wash machine with a new car wash machine is not true?

Here are data regarding Moraine Company for the month of August:   All raw materials are direct materials. What is the change in the finished goods inventory balance during the month of August?

Anvil Company manufactures steel fences. Here are data for the current year:   Anvil uses a predetermined overhead rate based on direct labor costs to allocate manufacturing overhead. What is the overhead allocation rate? (Round to the nearest whole percentage.)

Which of the following statements regarding managerial accounting reports is true?

Bass Company produces and sells a single product. Here is a partially completed table of the company’s per-unit costs and total costs over the relevant range of 1,500 to 2,500 units produced and sold:   What is the total per-unit cost (fixed plus variable) at 2,000 units of production?

Any violation of criminal law that involves knowledge of computer technology for its perpetration, investigation, or prosecution

A form of identity theft in which the perpetrator sends an email purporting to be from legitimate businesses to induce recipients to reveal their personal financial data, passwords or other information