Deck 5: Process Costing Systems

Question 1

How many total equivalent units of telephones were completed during the year?

A) 4600
B) 4500
C) 3000
D) 2300

Answer 1

D

Question 2

Jet Products had no units in process at the beginning of the year.Jet uses process costing and has calculated 45 000 total equivalent units completed during the year.If there were 53 000 units started in the current period and 10 000 units in ending work-in-process,what percentage complete were the ending inventory units?

A) 50 per cent
B) 85 per cent
C) 20 per cent
D) 22 per cent

Answer 2

C

Question 3

Reliable Manufacturers had no units in process at the beginning of the year.During the current year,140 000 units were started.There were 15 000 units in work-in-process at the end of the year.These units were 40 per cent complete.If total production costs for the year were $393 000 what should be the cost per equivalent unit?

A) $3.00
B) $3.14
C) $2.69
D) $2.93

Answer 3

A

Question 4

Companies that produce a homogeneous product where all the units are the same would most likely use which type of costing?

A) Process costing
B) Job costing
C) Operations costing
D) Normal costing

Question 5

Which of the following companies would not be likely to adopt a process costing system?

A) Accounting firm
B) T-shirt manufacturer
C) Aluminium smelter
D) Cement manufacturer

Question 6

What is the cost per equivalent unit in Sampson Production?

A) $17.80
B) $17.39
C) $13.33
D) $12.50

Question 7

In its initial year of operation,Montoya Manufacturing started and completed 4000 identical widgets and had 1000 widgets that were 40 per cent complete in work-in-process at the end of the year.Total production costs for the year were $55 000.What is the cost per equivalent unit?

A) $12.50
B) $11.00
C) $11.96
D) $13.75

Question 8

Under which of the following conditions will the first-in,first-out method produce the same cost of goods manufactured as the weighted-average method?

A) There is no ending work in process inventory.
B) There is no beginning work in process inventory.
C) The beginning and ending work in process inventories are equal.
D) The beginning and ending work in process inventories are both 50 per cent complete.

Question 9

Which of the following companies would be the most likely to adopt a process costing system?

A) Law firm
B) Toy manufacturer
C) Motion picture producer
D) Cement manufacturer

Question 10

Which of the following statements is true regarding process costing?

A) Product costs are tracked and assigned to each job.
B) Product costs are tracked to particular departments and then assigned evenly to the products that pass through each department.
C) There should not be any beginning or ending work-in-process inventory.
D) The units produced by a processing department should all be different in some way or another.

Question 11

Equivalent units are most likely calculated for which of the following costs?

A) Ending work in process
B) Ending finished goods
C) Selling and administration expenses
D) Cost of goods manufactured

Question 12

Which of the following statements is true regarding the FIFO method of process costing?

A) It assumes that the units in beginning inventory were finished last during the current period.
B) It assumes that the units in beginning inventory were started in the current period.
C) It assumes that the units in beginning inventory were finished first during the current period.
D) It assumes that the units in beginning inventory were the same percentage complete as the ending inventory units.

Question 13

Howell Manufacturers had no units in process at the beginning of the year.During the current year,40 000 units were started.There were 5000 units in work-in-process at the end of the year.These units were 35 per cent complete.If total production costs for the year were $275 625,what should be the cost per equivalent unit?

A) $6.37
B) $6.13
C) $7.21
D) $7.50

Question 14

Lee Manufacturing uses process costing.The following information is available for the current year:
$\begin{array}{lr} \text { Number of units in beginning inventory } &1000\\ \text { Number of units started in the current period} &\underline{10000}\\ \text {Number of units available in the current period } &11000\\ \text { Number of units in ending inventory} &\underline{(1600)}\\ \text {Number of units completed in the current period } &9400\\\end{array}$

If Lee uses the FIFO method of process costing,which units are assumed to be the first ones finished during the year?

A) The 1600 units in ending inventory
B) The 9400 out of the 10 000 units that were started in the current period
C) The 1000 units in beginning inventory
D) One-half of the beginning units and one-half of the ending units

Question 15

Howell Manufacturers had no units in process at the beginning of the year.During the current year,40 000 units were started.There were 5000 units in work-in-process at the end of the year.These units were 35 per cent complete.How many total equivalent units were completed during the year?

A) 38 250 equivalent units
B) 36 750 equivalent units
C) 43 250 equivalent units
D) 41 750 equivalent units

Question 16

Which of the following statements is false regarding process costing?

A) Units that are partially complete can be expressed in terms of equivalent units.
B) Only one work-in-process account is allowed.
C) The products produced by a certain process are all identical.
D) The use of a predetermined overhead rate is allowed.

Question 17

Which type(s)of cost(s)are accumulated,tracked,and assigned to products when a company uses process costing?

A) Direct materials only
B) Direct labour only
C) Direct labour and overhead
D) Direct materials,direct labour,and overhead

Question 18

What are the two types of spoilage costs for process costing?

A) Normal spoilage and unreasonable spoilage costs
B) Abnormal and reasonable spoilage costs
C) Operations and period costs
D) Normal and abnormal costs

Question 19

If Sampson Production had a beginning inventory equal to $5000 comprised of 2000 telephones 50 per cent complete which were all completed this period,and all other numbers were as reported,what is the new cost per equivalent unit,assuming weighted average process costing?

A) $17.80
B) $17.39
C) $19.57
D) $15.85

Question 20

In its initial year of operation,Montoya Manufacturing started and completed 4000 identical widgets and had 1000 widgets that were 40 per cent complete in work-in-process at the end of the year.Total production costs for the year were $55 000.How many total equivalent units were completed during the year?

A) 4600
B) 5000
C) 4000
D) 4400

Question 21

Rollins Manufacturing
Rollins Manufacturing uses process costing. The following information was available for the current year:

$\begin{array}{lrr}\text { Number of units in beginning work-in-process inventory } & 4000 & \text { (30\% complete) } \\\text { Number of units started in the current period } & 35000 & \\\text { Number of units in ending work-in-process inventory } & 3000 & \text { (80\% complete) }\end{array}$



-If Rollins uses the first-in,first-out (FIFO)method,how many total equivalent units were completed in the current period?

A) 37 200 equivalent units
B) 35 600 equivalent units
C) 41 200 equivalent units
D) 35 400 equivalent units

Question 22

Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 60 \% \text { complete) } & 20000 & \$72000 \\\text { Current period production } &300000 & 1809000 \\\text { Ending work-in-process ( } 35 \% \text { complete) } & 10000 &\end{array}$




-If Bost uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,what is the cost per equivalent unit? (round to nearest cent)

A) $6.24
B) $5.81
C) $6.00
D) $5.94

Question 23

Peace Products Inc.
Peace Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 1000 & \$ 5850 \\\text { Current period production } & 40000 & 604500 \\\text { Ending work-in-process ( } 70 \% \text { complete) } & 6000 &\end{array}$


-If Peace uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,what is the cost of ending work-in-process inventory?

A) $65 100
B) $65 730
C) $93 000
D) $93 900

Question 24

Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 60 \% \text { complete) } & 20000 & \$72000 \\\text { Current period production } &300000 & 1809000 \\\text { Ending work-in-process ( } 35 \% \text { complete) } & 10000 &\end{array}$




-If Bost uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,what is the cost of the ending work-in-process inventory for December?

A) $39 000
B) $21 000
C) $20 335
D) $20 790

Question 25

Peace Products Inc.
Peace Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 1000 & \$ 5850 \\\text { Current period production } & 40000 & 604500 \\\text { Ending work-in-process ( } 70 \% \text { complete) } & 6000 &\end{array}$


-If Peace uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,what is the cost of goods manufactured for the year?

A) $517 350
B) $539 400
C) $544 620
D) $545 250

Question 26

Nunez Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 400 & \$ 640 \\\text { Current period production } & 20000 & 133760 \\\text { Ending work-in-process ( } 40 \% \text { complete) } & 6000 &\end{array}$



-If Nunez uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,what is the cost per equivalent unit? (round to nearest cent)

A) $5.89
B) $8.00
C) $8.12
D) $8.04

Question 27

Peace Products Inc.
Peace Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 1000 & \$ 5850 \\\text { Current period production } & 40000 & 604500 \\\text { Ending work-in-process ( } 70 \% \text { complete) } & 6000 &\end{array}$


-If Peace uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,how many total equivalent units were completed in the current period?

A) 40 000 equivalent units
B) 39 000 equivalent units
C) 36 600 equivalent units
D) 45 000 equivalent units

Question 28

If Rollins uses the weighted-average method,how many total equivalent units were completed in the current period?

A) 37 400 equivalent units
B) 39 000 equivalent units
C) 38 800 equivalent units
D) 38 400 equivalent units

Question 29

Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 60 \% \text { complete) } & 20000 & \$72000 \\\text { Current period production } &300000 & 1809000 \\\text { Ending work-in-process ( } 35 \% \text { complete) } & 10000 &\end{array}$




-If Bost uses the weighted-average method of computing equivalent units and assigning product costs,what is the cost of the ending work-in-process inventory in December?

A) $57 700
B) $20 195
C) $22 435
D) $21 000

Question 30

What are the total equivalent units worked on this period?

A) 9800
B) 10 200
C) 11 000
D) 9500

Question 31

Peace Products Inc.
Peace Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 1000 & \$ 5850 \\\text { Current period production } & 40000 & 604500 \\\text { Ending work-in-process ( } 70 \% \text { complete) } & 6000 &\end{array}$


-If Peace uses the first-in,first-out (FIFO)method of computing equivalent units and assigning product costs,what is the cost per equivalent unit? (round to nearest cent)

A) $15.11
B) $13.56
C) $15.50
D) $15.65

Question 32

Nunez Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 400 & \$ 640 \\\text { Current period production } & 20000 & 133760 \\\text { Ending work-in-process ( } 40 \% \text { complete) } & 6000 &\end{array}$



-If Nunez uses the weighted-average method of computing equivalent units and assigning product costs,what is the cost per equivalent unit? (round to nearest cent)

A) $7.43
B) $7.47
C) $7.96
D) $8.00

Question 33

Which of the following statements is true regarding the weighted-average method of process costing?

A) It assumes that there are an equal number of units in beginning and ending inventories.
B) It assumes that the units in beginning inventory were started in the current period.
C) It assumes that the units in beginning inventory were finished last in the current period.
D) It assumes that the units in beginning inventory were the same percentage complete as the units in ending inventory.

Question 34

Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 60 \% \text { complete) } & 20000 & \$72000 \\\text { Current period production } &300000 & 1809000 \\\text { Ending work-in-process ( } 35 \% \text { complete) } & 10000 &\end{array}$




-If Bost uses the weighted-average method of computing equivalent units and assigning product costs,what is the cost of goods manufactured in December?

A) $1 860 805
B) $1 860 000
C) $1 877 500
D) $1 858 565

Question 35

Which costs should be included in the calculation of the cost per equivalent unit using the weighted-average method of process costing?

A) Current period costs only
B) Current period costs plus those from beginning work-in-process inventory
C) Current period costs less those from beginning work-in-process inventory
D) Current period costs less those from ending work-in-process inventory

Question 36

Which costs should be included in the calculation of the cost per equivalent unit using the FIFO method of process costing?

A) Current period costs only
B) Current period costs plus those from beginning work-in-process inventory
C) Current period costs less those from beginning work-in-process inventory
D) Current period costs less those from ending work-in-process inventory

Question 37

How many physical units were worked on this period?

A) 10 000
B) 9000
C) 13 000
D) 11 000

Question 38

Delaney Products uses process costing.The following information is available for the current year:
$$\begin{array} { l r l } \text { Number of units in bepinnine wark-in-pracess inventary } & \text { 3000 } & \text { (25\% complete) } \\\text { Number of urits started in the curent period } & 50 000 & \\\text { Number of units in endine wark-in-process inventary } & \text { 9000 } & \text { (10\% complete) }\end{array}$$
If Delaney has already calculated their cost per equivalent unit to be $18 per unit,what would be the cost of the ending work-in-process inventory assuming they use the weighted-average method?

A) $ 29 700
B) $ 16 200
C) $145 800
D) $162 000

Question 39

Bost Products Inc. manufactures plastic products and uses process costing to account for the cost of products manufactured. All product costs are added evenly throughout the production process. The following information was available for the plastic department for the month of December:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 60 \% \text { complete) } & 20000 & \$72000 \\\text { Current period production } &300000 & 1809000 \\\text { Ending work-in-process ( } 35 \% \text { complete) } & 10000 &\end{array}$




-If Bost uses the weighted-average method of computing equivalent units and assigning product costs,what is the cost per equivalent unit for December?

A) $6.00
B) $5.77
C) $5.94
D) $6.16

Question 40

What is the cost per equivalent unit,if the FIFO method was used?

A) $3.27
B) $2.24
C) $3.81
D) $4.29

Question 41

Maximilian CD producers use the weighted average method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 30 \% \) complete) } &4000&\$7000\\ \text {Goods completed in the period } &65000&142000\\ \text { Ending work-in-process ( \( 40 \% \) complete) } &7000\\\end{array}$


Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent urit?
C. What is the cost allocated to the ending work-in-process units?
D. What is cost of goods manufactured for the year?

Question 42

Mighty Mouse Toy Factory uses the weighted average method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 10 \% \) complete) } &20000&\$200000\\ \text { Units started this period (current period production work) } &200000&800000\\ \text { Ending work-in-process ( \(50 \% \) complete) } &50000\\\end{array}$


Direct material costs are added at the beginning of the process,while conversion costs (direct labour and overhead)are added uniformly throughout the process.Conversion costs are 75% of all beginning costs and current period costs;the rest are direct material costs.
Required:
A.What is the direct material cost per equivalent unit?
B.What is the conversion cost per equivalent unit?

Question 43

Under what circumstances might physical units and equivalent units in a period be the same?

Question 44

Aster Manufacturing uses the weighted-average method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 90 \% \) complete) } &100000&\$54000\\ \text { Units started this period (current period production work) } &150000&9036000\\ \text { Ending work-in-process ( \( 90 \% \) complete) } &40000\\\end{array}$

Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending work-in-pracess units?
D. What is cost of goods manufactured for the year?

Question 45

What is the FIFO and process costing method?

Question 46

With respect to process costing,what is the difference in how the weighted-average and first-in,first-out (FIFO)methods treat beginning work-in-process units?

Question 47

For each of the following organisations,indicate which type of costing system would be the most appropriate: job costing (JC),or process costing (PC).
$$\begin{array} { l l l } \text { Accounting fim } &\underline{\quad\quad\quad\quad}& \text { Saft dink producer }&\underline{\quad\quad\quad\quad } \\\text { Construction firm } &\underline{\quad\quad\quad\quad}& \text { Law firm } &\underline{\quad\quad\quad\quad}\\\text { Toy manufacturer }&\underline{\quad\quad\quad\quad} & \text { Drug manufacturer }&\underline{\quad\quad\quad\quad} \\\text { Raw mineral extractor }&\underline{\quad\quad\quad\quad} & \text { Paint manufacturer }&\underline{\quad\quad\quad\quad}\end{array}$$

Question 48

Jameson Manufacturing uses the weighted average method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 30 \% \) complete) } &40000&\$300000\\ \text { Units started this period (current period production work) } &200000&800000\\ \text { Ending work-in-process ( \(50 \% \) complete) } &30000\\\end{array}$


Additionally,management informs that 20 000 units were spoiled in the period,and this spoilage was detected at the 20% stage of completion.Finally,direct material costs are added at the beginning of the production process,and conversion costs are incurred uniformly throughout the process.Direct material costs are 30% of total beginning WIP costs,while conversion costs are 80% of current period production costs.
Required:
A. How mary total equrvalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the spoilage cost for the pariod?
D. How is the spoilage cost treated if it is normal spoilage, or if it is abnormal spoilage?

Question 49

Koole Products Inc.uses the first-in,first-out (FIFO)method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 80 \% \) complete) } &1000&\$6400\\ \text { Units started this period (current period production work) } &70000&548000\\ \text { Ending work-in-process ( \( 60 \% \) complete) } &4000\\\end{array}$

Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending wark-in-pracess units?
D. What is cost of goods manufactured for the year?

Question 50

Discuss the differences between normal spoilage and abnormal spoilage.

Question 51

Hudson Manufacturing uses process costing.The following information was available for the current year: $$\begin{array} { l r r } \text { Number of units in bepinnine wark-in-pracess inventary } & 5000 & \text { (20\% complete) } \\\text { Number of urits started in the curent period } & \text { 60 000 } & \\\text { Number of units in endine wark-in-process inventary } & 8000 & \text { (60\% complete) }\end{array}$$
Required:
A. If Hudson uses the first-in, first-dut (FIFO) method, calculate tatal equivalent units far the year.

B. If Hudson uses the weighted-average method calculate total equivalent units for the year.

Question 52

When is it appropriate to use process costing? Describe how costs are accumulated and assigned to products.

Question 53

Harrelson Products uses the first-in,first-out (FIFO)method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 40 \% \) complete) } &1000&\$6400\\ \text { Units started this period (current period production work) } &200000&2730000\\ \text { Ending work-in-process ( \( 20 \% \) complete) } &30000\\\end{array}$

Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending work-in-pracess units?
D. What is cost of goods manufactured for the year?

Question 54

Robinson Products uses the weighted-average method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 10 \% \) complete) } &5000&\$1500\\ \text { Units started this period (current period production work) } &90000&2790000\\ \text { Ending work-in-process ( \(40 \% \) complete) } &2000\\\end{array}$


Required: A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent urit?
C. What is the cost allocated to the ending work-in-pracess units?
D. What is cost of goods manufactured for the year?

Question 55

Define the term 'equivalent unit' as it relates to process costing along with a simple numerical example of its calculation.

Question 56

Why do different resources have different equivalent units of production?

Question 57

You enjoy making cakes and pastries and have decided to open up a small bakery across from campus.You plan on making a variety of baked items,probably a couple of different batches each day since the processes differ for each variety.You recall from your managerial accounting class that product costing is important and that there are a few different choices in determining product costs.
Would product costing be important for a small operation such as this? Why or why not? If you were to use a product costing system,which one would you use and why?

Question 58

What is the weighted average process costing method?

Question 59

Bretlind watch manufacturers use the FIFO method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \(20 \% \) complete) } &60000&\$200000\\ \text { Units started this period (current period production work) } &400000&1100000\\ \text { Ending work-in-process ( \( 40 \% \) complete) } &40000\\\end{array}$


Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending work-in-pracess units?
D. What is cost of goods manufactured for the year?

Question 60

Greenfields productions manufacture thousands of electric-powered lawn mowers.To cost their products,they use the FIFO method of process costing.The following information was available for the current year:
$\begin{array}{lcc}& \text {Number } & \text {Production } \\&\underline{ \text {of units } } &\underline{\text { costs }}\\ \text { Beginning work-in-process ( \( 20 \% \) complete) } &20000&\$15000\\ \text { Goods completed in the period } &150000&280000\\ \text { Ending work-in-process ( \( 30 \% \) complete) } &10000\\\end{array}$

Required:
A. How many total equivalent units were completed during the year?
B. What was the cost per equivalent unit?
C. What is the cost allocated to the ending work-in-pracess units?
D. What is cost of goods manufactured for the year?