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Needles Accounting Resource Center
Managerial Accounting , 2002 Edition
Belverd E. Needles, Jr., DePaul University
Marian Powers, Northwestern University
Susan Crosson, Santa Fe Community College
Check Figures
Chapter 4: Cost Systems: Process Costing


P 1. 1.b. Unit Cost: $6.05; 1.c. Cost of Ending Work in Process Inventory: $7,225

P 2. 1.b. Unit Cost: $2.00; 1.c. Cost of Ending Work in Process Inventory: $5,372

P 3. 1.b. Unit Cost: $7.00; 1.c. Cost of Ending Work in Process Inventory: $37,200

P 4. 1.b. July Unit Cost: $3.78; 1.c. July Cost of Ending Work in Process Inventory: $9,455

P 5. 1.b. Unit Cost: $4.70; 1.c. Cost of Ending Work in Process Inventory: $39,180

P 6. 1.b. Unit Cost: $.59; 1.c. Cost of Ending Work in Process Inventory: $1,494

P 7. 1.b. Unit Cost: $1.25; 1.c. Cost of Ending Work in Process Inventory: $6,572

P 8. 1.b. Unit Cost: $213.40; 1.c. Cost of Ending Work in Process Inventory: $220,475



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