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Saturn Corporation

Beginning inventory (30% complete as to Material B 700 units


and 60% complete for conversion)
Started this cycle 2,000 units
Ending inventory (50% complete as to Material B and 500 units
80% complete for conversion)

Beginning inventory costs:


Material A P14,270
Material B 5,950
Conversion 5,640

Current Period costs:


Material A P40,000
Material B 70,000
Conversion 98,100

Material A is added at the start of production, while Material B is added uniformly throughout the
process.

94. Refer to Saturn Corporation. Assuming a weighted average method of process costing, compute EUP
units for Materials A and B.
a. 2,700 and 2,280, respectively
b. 2,700 and 2,450, respectively
c. 2,000 and 2,240, respectively
d. 2,240 and 2,700, respectively
95. Refer to Saturn Corporation Assuming a FIFO method of process costing, compute EUP units for
Materials A and B.
a. 2,700 and 2,280, respectively
b. 2,700 and 2,450, respectively
c. 2,000 and 2,240, respectively
d. 2,450 and 2,880, respectively
96. Refer to Saturn Corporation Assuming a weighted average method of process costing, compute EUP for
conversion.
a. 2,600
b. 2,180
c. 2,000
d. 2,700
97. Refer to Saturn Corporation Assuming a FIFO method of process costing, compute EUP for conversion.
a. 2,240
b. 2,180
c. 2,280
d. 2,700
98. Refer to Saturn Corporation Assuming a weighted average method of process costing, compute the
average cost per unit for Material A.
a. P20.10
b. P20.00
c. P31.25
d. P31.00
99. Refer to Saturn Corporation Assuming a FIFO method of process costing, compute the average cost per
EUP for Material A.
a. P31.25
b. P20.10
c. P20.00
d. P31.00
100. Refer to Saturn Corporation Assuming a FIFO method of process costing, compute the average cost per
EUP for Material B.
a. P20.10
b. P31.25
c. P20.00
d. P31.00
101. Refer to Saturn Corporation Assuming a weighted average method of process costing, compute the
average cost per EUP for Material B.
a. P20.00
b. P31.25
c. P20.10
d. P31.00
102. Refer to Saturn Corporation Assuming a FIFO method of process costing, compute the average cost per
EUP for conversion.
a. P45.50
b. P45.00
c. P43.03
d. P47.59
103. Refer to Saturn Corporation Assuming a weighted average method of process costing, compute the
average cost per EUP for conversion.
a. P39.90
b. P45.00
c. P43.03
d. P47.59

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