Figure 6-1. The following information is available for Department Z for the month of July: Units Cost Work in process, July 1 (70% complete) 2,000 Direct materials $ 6,000 Direct labor 3,000 Manufacturing overhead 4,000 Total work in process, July 1 $13,000 Started in production during July 20,000 Costs added: Direct materials $18,000 Direct labor 8,000 Manufacturing overhead 10,000 Total costs added during July $36,000 Work in process, July 31, (80% complete) 2,000 Materials are added at the beginning of the process. (Round unit costs to two decimal places.)

16. Refer to Figure 6-1. Department Z's cost per equivalent unit of production for materials using the FIFO method would be a. $1.20. b. $1.04. c. $0.96. d. $0.90.

17. Refer to Figure 6-1. Department Z's cost per equivalent unit of production for conversion costs using the FIFO method would be a. $1.18. b. $1.02. c. $0.85. d. $0.73.

18. Refer to Figure 6-1. Department Z's cost of goods transferred out using the FIFO method would be a. $40,250. b. $45,540. c. $44,500. d. $45,775.

19. Refer to Figure 6-1. Department Z's cost of ending work in process using the FIFO method would be a. $3,960. b. $3,552. c. $3,500. d. $3,160.

20. Under the FIFO production costing method, the two categories of completed units used to compute the total cost of units completed during a period are: a. beginning work-in-process units and units started. b. units started and completed and ending work-in-process units. c. beginning work-in-process units and units started and completed during the current period. d. other categories.