In the first month of operations, the manufacturing costs for blue sun company were as follows: direct materials used $66,600 direct labor $99,120 manufacturing overhead (controlling account) $142,800 during the month 10,000 units were completed, and 5,000 units were in process at the end of the month. the 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. compute the following: a. direct materials cost per equivalent unit: $ b. equivalent units of production for direct labor and manufacturing overhead: c. direct labor cost per equivalent unit: $ d. manufacturing overhead cost per equivalent unit: $ e. total cost of 10,000 units completed: $ f. total cost of 5,000 units in process at the end of the month: $

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Acompany that makes shopping carts for supermarkets and other stores recently purchased some new equipment that reduces the labor content of the jobs needed to produce the shopping carts. prior to buying the new equipment, the company used 6 workers, who produced an average of 79 carts per hour. workers receive $16 per hour, and machine coast was $49 per hour. with the new equipment, it was possible to transfer one of the workers to another department, and equipment cost increased by $11 per hour while output increased by four carts per hour. a) compute the multifactor productivity (mfp) (labor plus equipment) under the prior to buying the new equipment. the mfp (carts/$) = (round to 4 decimal places). b) compute the productivity changes between the prior to and after buying the new equipment. the productivity growth = % (round to 2 decimal places)

Wilson company paid $5,000 for a 4-month insurance premium in advance on november 1, with coverage beginning on that date. the balance in the prepaid insurance account before adjustment at the end of the year is $5,000, and no adjustments had been made previously. the adjusting entry required on december 31 is: (a) debit cash. $5,000: credit prepaid insurance. $5,000. (b) debit prepaid insurance. $2,500: credit insurance expense. $2500. (c) debit prepaid insurance. $1250: credit insurance expense. $1250. (d) debit insurance expense. $1250: credit prepaid insurance. $1250. (e) debit insurance expense. $2500: credit prepaid insurance. $2500.