Chiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials, and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Chiffon Electronics uses weighted-average costing.

The following information is available for March 2015 for the Assembly department.

Work in process, beginning inventory 300 units

Conversion costs (30% complete)

Units started during April 800 units

Work in process, ending inventory: 100 units

Conversion costs (50% complete)

The cost details for the month of March are as follows:

Work in process, beginning inventory:

Direct materials $345,000

Conversion costs $360,000

Direct materials costs added during April $700,000

Conversion costs added during April $1,120,000

6) What are the equivalent units for direct materials and conversion costs, respectively, for March?

A) 1,100 units; 1,100 units

B) 1,050 units; 1,100 units

C) 1,100 units; 1,050 units

D) 1000 units; 1050 units

7) What is the conversion cost per equivalent unit in March?

A) $1,595.52

B) $1,409.52

C) $1,345.52

D) $1,066.52

8) What amount of direct materials costs are assigned to the ending Work-in-Process account for March?

A) $31,363

B) $63,636

C) $75,075

D) $95,000

9) What amount of conversion costs is assigned to the ending Work-in-Process account for April?

A) $140,952

B) $95,000

C) $70,476

D) $247,500

steering wheels are always situated on the left side of the car.

always drive on the right side of the road.

white lines separate lanes of traffic traveling the same direction.

hashed or broken lines means you may change lanes when it is safe.

solid white lines mean stay in your lane.

yellow lines separate traffic moving in opposing directions.

hashed or broken yellow lines mean you can carefully pass, paying attention to oncoming traffic.

never cross a solid yellow line (or double yellow line).

when turning left at an intersection, pass in front of any cars that are turning left from the opposing direction (do not try to pass behind them).

use the left lane to pass other cars traveling your direction.

do not pass in the right lane unless absolutely necessary.

if you are driving in the far left hand lane and someone would like to pass you, move over to the right lane when it is safe to do so and allow them to pass.

you must always yield to pedestrians.

come to a complete stop whenever you see pedestrians trying to cross the street.

never pass a school bus if it has flashing red lights. wait until the lights have stopped.

be aware of bicyclists. often they share the road with cars and are supposed to also follow general traffic laws.

be particularly careful about driving in cities with bike lanes -- always check before turning that a bike is not coming.

it is mandatory to pull over or stop at an intersection to allow an emergency vehicle to pass you if you see one traveling with lights flashing and/or a siren running.

do not overuse your car horn. horns are used almost exclusively for emergency situations or for when you feel unsafe.

explanation:

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i think the answer is a. science center.