Jorgensen Company Manufactures Generic Notebooks $\begin{array} { l } \text {Direct materials added in June }&\$ 285,000\\ \text {Conversion costs added in June }&\$210,000 \\\end{array}$

question 22

Multiple Choice

Jorgensen Company manufactures generic notebooks.Material is introduced at the beginning of the process in the Printing Department.Conversion costs are applied uniformly throughout the process.The weighted-average method of process costing is used.Data for the Printing Department for the month of June follow:
Work-In-Process Inventory,June 1:
$\begin{array} { l } \text {Units }&15,000\\ \text {Direct materials ( \( 100 \% \) complete) }&\$34,000 \\ \text {Conversion costs ( \( 30 \% \) complete) }&\$ 14,000\\\end{array}$

$\begin{array} { l } \text {Units started in June }&65,000\\ \text { Units completed in June}&62,000\\ \text {Work-In-Process Inventory, June } 30&18,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added in June }&\$ 285,000\\ \text {Conversion costs added in June }&\$210,000 \\\end{array}$

With regard to the Work-In-Process Inventory on June 30,materials are 100 percent complete and conversion costs are 60 percent complete.What are the equivalent units for materials for June?

• A) 62,000
• B) 77,000
• C) 80,000
• D) 83,000

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