Department A Completed And Transferred To Finished Goods 75000 Units

Units Percent Complete with Respect to Conversion Beginning work in process inventory 9,500 30% Transferred in from the prior department during March 45,000 Ending work in process inventory 3,700 80% The Fitting Department's cost per equivalent unit for conversion cost for March was $2. Work in process (WIP), work in progress (WIP), goods in process, or in-process inventory are a company's partially finished goods waiting for completion and eventual sale or the value of these items. In Department B, the ending units may be in different stages of completion regarding the materials, labor, and overhead costs. The month and year-to-date variances, respectively,. Mowen Chapter 6 Problem 33BEB. Baker Assembly Department completed its processing of 18,000 units and transferred them to the next department. The cost per EUP for direct materials is $4. The unit cost per gallon of soup transferred to the Canning Department during March was: A)$1. In this next section, we will combine the equivalent units (from step 2) and the cost per equivalent units (step 3) to assign costs to units completed and transferred out (also called cost of goods manufactured) and costs of units remaining ending work in process inventory. Solution Exhibit 17-35B summarizes the total Assembly Department costs for April 2009, calculates cost per equivalent unit of work done to date for direct materials and conversion costs, and assigns these costs to units completed (and transferred out), and to units in ending work in process using the weighted-average method. Transferred out 8960 units 2. ii Calculation of unit costs. Exercise 20-2 Computing equivalent units of production—weighted average Check (2) EUP for materials, 365,600 During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. These jobs were sold on account at 25% above cost. Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $740,000. All 160,000 units completed and transferred out during the month were sold by. 200,000 200,000. The costs transferred to Finished Goods Inventory is $_____ 1050000 26. The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% completed as to materials cost and 25% completed as to conversion cost. Of these transferred units, 30,000 were in process in the production department at the beginning of April and 120,000 were started and completed in April. 0 Content-Type: multipart/related; boundary="----=_NextPart_01CEEB74. The units in work in process ending inventory were 50% complete with respect to materials and 25% complete with respect to labor and manufacturing. Costs incurred by the department were as follows: Particulars Rs. Work in Process—Assembly DepartmentBal. January 1,3,400 pounds 75% completed $ 23,000 Materials added during January from Weaving Department, 64,000 units 366,200 Direct labor for January 105,100 Factory overhead for January 80,710 Goods finished during January (includes goods in process, January 1), 63,500 units — Work in process. The production department in a process manufacturing system completed 369,000 units of product and transferred them to finished goods during a recent period. Production: 12,000 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs. Textbook solution for Managerial Accounting: The Cornerstone of Business… 7th Edition Maryanne M. MIME-Version: 1. Jobs costing $520,000 according to their job cost sheets were completed during October and; transferred to Finished Goods. Beginning inventory was 800 units that were 30% complete as to materials and conversion costs. Jobs that had cost $480,000 to complete according to their job cost sheets were shipped to; customers during the month. The ending finished goods inventory budget calculates the cost of the finished goods inventory at the end of each budget period. Goods finished during January (includes goods in process, January 1), 63,500 units It includes the completed units of direct materials and conversion cost of beginning work in process, units completed and transferred out, and ending work in process. The Assembly department is the last processing department before goods are transferred to finished goods inventory. Warren (for herself, Mr. The Air New Zealand Boeing 787-9 Dreamliner is an example of a finished good. The department also had 25,000 units that were 80% complete with respect to conversion costs and no Beginning Work-in-Process. Debit Work in process and credit Finished goods. 75 164,500 Direct labor 134,800 Factory overhead 52,020 Bal. Secretary Pompeo’s Meeting with. b Determine for Department B the number of units of good product completed from ACCOUNTANC 1221 at Lyceum of the Philippines University - Cavite - General Trias, Cavite. On April 30, 2020, the company had 20,000 units in its work in its process inventory, 100% complete as to materials and 40% complete as to conversion cost. These jobs were sold on account at 25% above cost. There were 1,000 units in beginning inventory, 10,000 units were started during the month, and 7,000 units were completed and transferred to finished goods inventory. Discover PayPal, the safer way to pay, receive payments for your goods or services and transfer money to friends and family online. Amazon Simple Storage Service (Amazon S3) is an object storage service that offers industry-leading scalability, data availability, security, and performance. Solution for Complete the following process costing steps using the weighted average method: i Calculation of equivalent units. Computing equivalent units of production—Weighted average L. These beginning units were completed and another 90,000 units were started during the current period. Products with a cost of $6,400 are transferred from the Rolling department to the Packaging department. The unit cost per gallon. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. The equivalent units of production for the period were:. There is a single work-in-process account; costs and work activity are collected on the job-order cost sheet. Each car seat passes through the Assembly Department and Testing Department This problem focuses on the Testing Department Direct materials are added when the Testing Department process is 90% complete. A total of 8,000 bats were completed and transferred to the Finishing Department; the remaining 2,000 bats were still in the forming process at the end of the month. During May, the molding department of Lawler Foundry completed and transferred out 34,000 units. WIP, beginning inventory 3/1/20X5 30,000 units. The inventory asset Goods in Process is decreasing, therefore this account should be credited. However, if the physical units are not 100 percent complete, the equivalent units will be less than the physical units. ACCT 212 Exam 2 Liberty University answers complete solutions Just put your values given in Excel and automatically provide answers for you! The below is just a sample. Sold goods costing $1,604,000 for $2,500,000 on account. Process costing: Process costing is a cost accounting technique used by companies in production of large. Textbook solution for Managerial Accounting: The Cornerstone of Business… 7th Edition Maryanne M. The maximum transfer price will be the market price because the buying division will not pay a higher price on an internal transfer when they can purchase the goods for a lower price externally It may be better for the group as a whole for goods/services not to be transferred internally if more profit can be made by buying and selling them. Price Ed Folsom Stephanie Blalock Nicole Gray Transcription and encoding Stephanie Blalock Nicole Gray Ed Folsom Center for Digital Research in the Humanities, University of Nebraska-Lincoln University of Nebraska-Lincoln University of Iowa The National Endowment for the Humanities 2013 per. For this process, materials are 70% complete and the units are 30% complete with respect to. 180,000 units transferred to finished goods. Required: Calculate the cost per equivalent unit for units transferred from WIP to finished goods inventory. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. XML XXXXXXXX XXXXXXXXXXX 11/10/2017 12:14 XXXXXXXX 11/09/2017 16:08 XXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXX 1151-1109-892472 680325|6 [Discussion Draft] [Discussion Draft] November 10, 2017 115th CONGRESS 1st Session Rules Committee Print 115–39 Text of H. Journalize the transactions. Of the units completed during the month, 80% were sold and shipped Assuming production of finished and semi-finished goods amounted to 412,500 units for;. A cost flow assumption is not needed when there is no beginning inventory. During April, 10,000 units were completed and transferred to the finished goods inventory and there were 2,000 units that were 25% complete in the ending work in process inventory on April 30. 00 points At the beginning of the month, 220 units were in process in the Stamping Department and they were 70o/o complete with respect to materials. Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $740,000. Woman Brags About Eating Out Amid Coronavirus, Because ‘Merica. On June 1, the company had 300 units on hand (40 percent complete as to both material and conversion costs). In the final process, cost are transferred to: A department completed and transferred to finished goods 75,000 units. At the end of March, 15,000 additional units were in process in the production department and were 80% complete with respect to materials. Their ending inventory consisted of 40,000 units which were 80% complete with respect to direct materials and 30% complete with respect to conversion cost. For the month of January, Department 1 completed and transferred out 2,000 units to Department 2 and had 800 units in process at month end that were 80% completed as to materials, labor, and overhead. 695 [Department of Defense. April's beginning inventory units were 60% complete with respect to materials and 40%. The ending in-process inventory was 2,900 units, which were 3?5 complete as to conversion cost. State of Wisconsin, Department of Administration P. The units in work in process ending inventory were 50% complete with respect to materials and 25% complete with respect to labor and manufacturing. Connect Managerial Accounting Chapter 3. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. The beginning inventory included labor cost of $37,100 and the production department incurred direct labor cost of $294,300 during January. On June 1, the company had 300 units on hand (40 percent complete as to both material and conversion costs). WHITNERMARILYN WRIGHT, CLEVLAND McCLARKIN, AND, MAGNOLIA AUSTINClevland McClarkin, Magnolia Austin Marilyn Wrigh I Khalifah Whit. From the Finishing Department, units are transferred to Finished Goods. Question: Cost Of Units Completed And In Process The Charges To Work In Process—Assembly Department For A Period, Together With Information Concerning Production, Are As Follows. Assuming conversion costs. PDFfiller supports PDF, Word, PowerPoint, and Text formats. Of the 6,000 units started: 1,000 units were completed and transferred out to the Finishing department (100 percent complete with respect to direct materials, direct labor, and overhead); thus 1,000 units were started and completed during May. the Work in Process Inventory accounts are used to accumulate the costs for labor, materials, and manufacturing overhead. Its 3,000 units of beginning goods in process consisted of $19,800 of direct materials, $123,300 of direct labor, and $98,640 of factory overhead. D25A8170" This document is a Single File Web Page, also known as a Web Archive file. Finished goods costing $75,000 to manufacture were sold on account for $103,000. The unit cost per gallon. 180,000 units transferred to finished goods; 40,000 units in work in process as at 31 December: 100% complete as to costs transferred-in, 80% complete as to materials and 50% complete as to conversion costs. All direct materials are added at the beginning of the manufacturing process. 1 Answer to During March, the production department of a process operations system completed and transferred to finished goods 27,000 units that were in process at the beginning of March and 170,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect. Equivalent Unit Oregon Products Inc. Production orders that had cost $450,000 to complete according to their job cost sheets were shipped to customers during the month. At the end of the period, 22,000 units were in the ending Work in Process inventory and are 75% complete. 1 Answer to During March, the production department of a process operations system completed and transferred to finished goods 27,000 units that were in process at the beginning of March and 170,000 units that were started and completed in March. The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% complete as to materials cost and 25% complete as to conversion cost. Products with a cost of $6,400 are transferred from the Rolling department to the Packaging department. Beginning work in process 11,000 units, 20% complete. Jobs that had cost $480,000 to complete according to their job cost sheets were shipped to; customers during the month. it is understood,air max pas cher, the Willis building was completed in 1974, the dark luxury building with a height of 443 meters into the clouds. C2, P4 During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Morgan Ortagus February 15, 2020. During March, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. The ending finished goods inventory budget calculates the cost of the finished goods inventory at the end of each budget period. (Figure) Prepare the journal entry to record the sale of 2,000 units that cost $8 per unit and sold for $15 per unit. At the end of the period, 28,000 units were in the ending Work in Process inventory and are 81% complete. The record is not permanently transferred out of your name until the DMV receives a completed application for transfer of ownership and payment of appropriate fees from the new owner. Department A completed and transferred to finished goods a total of 60,000 units. Twitter - HMRC Press Office. It contains Product Service Codes (PSC), the Federal Service Contract Inventory, FAR Archives, eBook versions of the FAR, optimized search engine for the FAR and other resources to improve Acquisition for contracting professionals. Total units to account for 6,000 Units completed and transferred out from BI 1,000 Units started and completed during November 3,000 Work-in-process on November 30 (20% complete as to conversion costs) 2,000 Total units accounted for 6,000 Using the weighted-average method, the equivalent units for direct materials for November are A. Of these units, 31,500 were in process at the beginning of the period. Eclypso uses the weighted average method. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. 00 and for conversion is $3. The Finishing Department of Edwards Company has the following production and cost data for July: transferred out 4,000 units started 2,000 units that are 40% completed at July 31 Materials addes. There were 1,000 units in beginning inventory, 10,000 units were started during the month, and 7,000 units were completed and transferred to finished goods inventory. Monday to Friday, 7 a. At the end of January, 9,000 additional units were in process in the production department and were 65% complete with respect to labor. 00 and the cost per EUP for conversion cost is $6. Search PDFfiller's library of over 10 Million forms by name or description. That covers everything. Search the world's information, including webpages, images, videos and more. Of these units, 69,000 were in process at the beginning of the period. The government has proposed a 4-tier tax structure for all goods and services under the slabs- 5%, 12%, 18% and 28%. If the company transferred $40,000 of completed goods from work in process to finished goods during March, what was the amount of the cost of goods sold? A) $47,000. Tax deadline is now July 15, 2020. The rest-a-lot chair company manufacturers a standard recliner. there were 15,000 chairs in beginning inventory. A total of 170,000 cans of soup were transferred to the finished goods warehouse during the month. As units in the finished goods are shipped to the customers, their costs are transferred from the finished goods account into the cost of goods sold account. Completed and transferred to finished goods 80,000. TEA Monitoring Novel Coronavirus (COVID-19) TEA is closely monitoring the novel Coronavirus (COVID-19) outbreak that originated in Wuhan City, Hubei Province, China. MIME-Version: 1. Cost of units remaining in ending work in process: you will take the ending work in process equivalent units x the cost per equivalent unit for materials, labor and overhead (or conversion) just as we did under. The finishing department had 200 units in process at the end of the period that are 40% complete. Depreciation on the mainframe computer in the Information Systems Department D. Select special license plates to require mandatory donation. D) $44,000. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. If a unit is completed and transferred out, it's 100 percent complete. 50 275,500 Direct labor 84,600 Factory overhead 39,258 Bal. Unit costs are computed by dividing the job’s costs by the units produced in the job. during february, the firm's assembly department started production of 75,000 chairs. Eastern Standard Time. The Bottling Department transfers units completed at a cost of $11,000 to Finished Goods. The transfer of completed units from Department Y to the finished goods warehouse. All of the forming department's direct materials were placed in process, but, on average, only 25% of the conversion cost was applied to the ending work in progreess inventory. Actual wages paid through July were $91,500, and wages for the month of August were $11,800. method costs units completed and transferred out and in ending work in process at the same average cost. In a weighted average method the equivalent units of production for a department are the number of units transferred to the next department of finished goods plus the equivalent units in the department's ending work in process inventory. The ending in-process inventory was 2,900 units, which were 3?5 complete as to conversion cost. Equivalent Unit Oregon Products Inc. When work is completed, it is transferred to finished goods. The Assembly department is the last processing department before goods are transferred to finished goods inventory. Cost of ending work in process inventory $79,380. Low prices across earth's biggest selection of books, music, DVDs, electronics, computers, software, apparel & accessories, shoes, jewelry, tools & hardware, housewares, furniture, sporting goods, beauty & personal care, groceries & just about anything else. The one unit in WIP is 60% complete with respect to both materials and conversion costs, and it is carried at a cost of $150. Units that were complete with respect to processing in the Bottling Department were transferred to Finished Goods, $800,000. You are limited to one EIN per responsible party per day. a Debit Work in process-Department #2 and credit Finished goods. 15,000 units were completed during the period, and 1,700 units were 95% completed at the end of the period. Department B had 3,000 units in Work in Process that were 25% completed at the beginning of the period at a cost of $12,500. Direct materials (100% complete) Conversion costs (75% complete) Costs: WIP, beginning inventory: Direct. Their ending inventory consisted of 40,000 units which were 80% complete with respect to direct materials and 30% complete with respect to conversion cost. Instructions Journalize the October transactions. D) number of units transferred to the finished goods inventory. Find Veteran Businesses. Of these transferred units, 37,500 were in process in the production department at the beginning of April and 150,000 were started and completed in April. Press Statement. 00 and the cost per EUP for conversion cost is $6. Finished Goods Inventory. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Exercise: Set B 3 Units transferred out totaled 16,000. Solution Exhibit 17-35B summarizes the total Assembly Department costs for April 2009, calculates cost per equivalent unit of work done to date for direct materials and conversion costs, and assigns these costs to units completed (and transferred out), and to units in ending work in process using the weighted-average method. How much are equivalent units for conversion costs if the FIFO method is used? a) 16,100 b) 15,900 c) 14,300 d) 13,900 e) None of the above 21. All materials are added at the beginning of the process. Kansas State University embraces diversity, encourages engagement and is committed to improving the quality of life of those we serve through education, research and service. Find web pages, images & more from the Google Go app. During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 that were started and completed in March. Work in process, February 28 - 30,000 units (80% complete as to conversion) For the Sewing Department, the equivalent units of work done in February is. All direct materials are placed in process at the beginning of production. What is the journal entry to record the transfer of partially completed products from processing Department #1 to processing Department #2? "'Your answer is correct. method costs units completed and transferred out and in ending work in process at the same average cost. 695 [Department of Defense. The one unit in WIP is 60% complete with respect to both materials and conversion costs, and it is carried at a cost of $150. , direct materials, direct labor, and applied manufacturing overhead) of the job are debited to work in process account. Therefore, the started and completed unit of 75,000 units was computed by deducting the ending WIP (5,000 units) and beginning WIP (10,000 units) from the total units to account for of 90,000 units. Nature of Process Cost Systems. In the final process, cost are transferred to: A department completed and transferred to finished goods 75,000 units. Solution for Complete the following process costing steps using the weighted average method: i Calculation of equivalent units. Managerial Accounting. The ending in-process inventory was 2,900 units, which were 3?5 complete as to conversion cost. Units Transferred out 34500 units Cost Per Equivalent unit$5. 1) $110 $2,910 Coffee beans added during August, 31,000 pounds 85,250. During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. ) E2-13 Tombert Decorating uses a job order cost system to collect the costs of its interior decorating business. During May, the company completed and transferred 22,200 units of product to finished goods inventory. C) The company starts the week with zero units in finished goods inventory, and one unit in work-in-process. (Figure) Prepare the journal entry to record the sale of 2,000 units that cost $8 per unit and sold for $15 per unit. B) the work center that is the constraint. According to the Theory of Constraints, improvement efforts should usually be focused on: A) work centers that are not constraints. Doing Business in NYC. A transaction is de minimis if it can be determined with certainty that the total. At the end of the period, 28,000 units were in the ending Work in Process inventory and are 81% complete. Search by handwriting. Free delivery on millions of items with Prime. Woman Brags About Eating Out Amid Coronavirus, Because ‘Merica. Most Popular Resources. Total conversion costs $ 283,800. The maximum transfer price will be the market price because the buying division will not pay a higher price on an internal transfer when they can purchase the goods for a lower price externally It may be better for the group as a whole for goods/services not to be transferred internally if more profit can be made by buying and selling them. New Virginia Tax Laws for Jan. From the Finishing Department, units are transferred to Finished Goods. Question : (TCO 3) Holly Inc. 2-1-1 Connecticut Human Service Information. Work in Process—Assembly Department Bal. all direct materials costs are. Assistant Secretary Marie Royce Travels to Egypt. Monday to Friday, 7 a. Kansas State University embraces diversity, encourages engagement and is committed to improving the quality of life of those we serve through education, research and service. 1 Answer to During March, the production department of a process operations system completed and transferred to finished goods 27,000 units that were in process at the beginning of March and 170,000 units that were started and completed in March. The cost per EUP for direct materials is $8. 10,000 units were put in process. Inventory costs would be determined using a unit cost of: A. If you are seeing this message, your browser or editor doesn't support Web Archive files. Prepare journal entries for March transfers from the cutting department to the stitching department and from the stitching department to Finished Goods. After processing in department B, the partially completed units would be converted into finished goods and the total cost of completed units would be transferred from department B to Finished Goods Inventory Account. The Cutting Department completed 42,000 units and transferred those units to Finished Goods Inventory. Of these transferred units, 60,000 were in process in the production department. Of these transferred units, 37,500 were in process in the production department at the beginning of April and 150,000 were started and completed in April. Short Company transferred 5,500 units to Finished Goods Inventory during June. The term work-in-progress (WIP) is a production and supply-chain management term describing partially finished goods awaiting completion. Of these units, 24,000 were in process at the beginning of the period. the firm ended the month with 10,000 chairs in ending inventory. In a weighted average method the equivalent units of production for a department are the number of units transferred to the next department of finished goods plus the equivalent units in the department's ending work in process inventory. Programs and Services. The rest-a-lot chair company manufacturers a standard recliner. Products with a cost of $8,300 are sold to customers. Purchase Requisition & Purchase Order Policy Effective Date: July 9, 2012 Policy Statement The following provides policy guidance to faculty, staff, students and others with respect to the use of a Purchase Requisition to establish the request for goods and services for use by a school or department of the University. Connect Managerial Accounting Chapter 3. Cost of production report: average cost method. C) The company starts the week with zero units in finished goods inventory, and one unit in work-in-process. At the end of the month there were 5,000 units completed and transferred into the Finished Goods Inventory. Finished goods costing $75,000 to manufacture were sold on account for $103,000. Next, we have to account for all of the units. cost accounting chpater no 6 question for b. All four models are started in Assembly where all materials is assembled. manufactures dolls. During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. At the end of the period, 22,000 units were in the ending goods in process inventory and are 75%. Equivalent units 540 270 Cost per equivalent unit $ 21. The Cutting Department completed 42,000 units and transferred those units to Finished Goods Inventory. The above journal entry transfers the cost of partially completed units from department A to department B. EPA gas mileage, safety, air pollution, and greenhouse gas estimates for new and used cars and trucks. 5 Transferred to finished goods in June 81,600 79,000 79,780 6 Inventory in process, June 30 (15% completed) 3,000 3,000 4503 7 Total 84,600 82,000 80,230 8 12,600 units × (1 - 70%) 9 281,600 units - 2,600 units 10 33,000 units × 15% Note: Of the 82,000 units transferred in from Drawing, 79,000 units were started. (C)A debit to finished goods inventory of $63,000. At the end of the month there were 5,000 units completed and transferred into the Finished Goods Inventory. Production: 12,000 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs. ? units, 45% completed ? Determine the following: a. Pay Property Tax Online. 00 and for conversion is $3. G:\CMTE\AP\15\FY18\__R\DEF_RCP. The cost of goods sold was. Plastic for casing—$23,000. The costs transferred to Finished Goods Inventory is $. Prepare journal entries for March transfers from the cutting department to the stitching department and from the stitching department to Finished Goods. UK - The place to find government services and information - Simpler, clearer, faster. The Stock Transfer Form is available at www. C4886F00" This document is a Single File Web Page, also known as a Web Archive file. Joborder costing collects costs by job. Of these transferred units, 45,000 were in process in the production department at the beginning of April and 220,000 were started and completed in April. The cost of unsold completed units at period's end is shown as finished goods on the balance sheet. How to Add a Non-Physical Site for Sales & Use Tax in Revenue Online. DUNS NAICS Codes. units of input. Fix issues with Google Go. 40,000 units in work in process as at 31 December: 100% complete as to costs transferred-in, 80% complete as to materials and 50% complete as to conversion costs. Cost of ending work in process inventory. Work in process inventories are reduced to zero each month. The cost per EUP for direct materials is $8. Prepare the journal entry to record the transfer of costs from Work in Process to Finished Goods. 24,000 units were received from first department during May. Woman Brags About Eating Out Amid Coronavirus, Because ‘Merica. Completed units were sold on account, $1,500,000. At the end of March, 15,000 additional units were in process in the production department and were 80% complete with respect to materials. Cash Bail / Court & Trust. Direct Materials 19,400 Direct Labor 24,250 Factory overhead 14,550. Warner's margin of safety ratio is 125%. 00) $571,500 Inventory in process, January 31 (3,900 units × 10% × $9. 7: In a process cost accounting system, A) the Finished Goods Inventory account is debited for the cost of completed units any time. Twitter - HMRC Press Office. Products with a cost of $5,500 are transferred from the Mixing department to the Rolling department. The transfer of completed units from Department Y to the finished goods warehouse. Work in process, February 28 - 30,000 units (80% complete as to conversion) For the Sewing Department, the equivalent units of work done in February is. 00 and for conversion is $3. WIP, ending inventory 3/31/20X5 20,000 units. 14,000 units were completed and transferred to finished goods store room and 10,000 units were still in process at the end of May. Chicotti Company has 6,000 units in beginning work in process, 30% complete as to conversion costs, 75,000 units transferred out to finished goods, and 2,000 units in ending work in process 20% complete as to conversion costs. the firm ended the month with 10,000 chairs in ending inventory. C) equivalent units of production. Since the asset Finished Goods is increasing, this account is debited. All four models are started in Assembly where all materials is assembled. However, if the physical units are not 100 percent complete, the equivalent units will be less than the physical units. A total of 8,000 bats were completed and transferred to the Finishing Department during May. jpg images/THE TOURNAMENT/COMPETING TEAMS/IMAGES. The units that were completed and transferred out plus the ending inventory equal the total units to account for. 13,700 units of direct materials were added during the period at a cost of $28,700. Transferred 45,000 units from Mixing to Packaging at a cost of $979,000. Jobs costing $520,000 according to their job cost sheets were completed during October and; transferred to Finished Goods. During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. disneyshareholder. Depreciation on the mainframe computer in the Information Systems Department D. Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May. Work in process inventories are reduced to zero each month. Of the 50,000 units, 20,000 were 1/5 complete with respect to direct labor at the beginning of the period and 30,000 were started and completed during the period. 6 process costing, cost production report, lost unit calculation-questions question no. Spoiled units—all normal 1,500. A total of 90,000 units to be accounted for (10,000 + 80,000). Of these units, 31,500 were in process at the beginning of the period. G:\CMTE\RU\15\RCP\RCP1. However, if the physical units are not 100 percent complete, the equivalent units will be less than the physical units. The ending inventory is 10% complete for materials and 70% complete for labor and overhead. (Omit explanations. During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 that were started and completed in March. New Virginia Tax Laws for Jan. A total of 170,000 cans of soup were transferred to the finished goods warehouse during the month. Ending work in process in Department 2 (60% complete with respect to conversion costs) 8,500. The production department in a process manufacturing system completed 191,500 units of product and transferred them to finished goods during a recent period. Each client's. 1-866-324-5553 TTY. Solution for Complete the following process costing steps using the weighted average method: i Calculation of equivalent units. If you are seeing this message, your browser or editor doesn't support Web Archive files. The basic formula to assign costs is:. All of the forming department's direct materials were placed in process, but, on average, only 25% of the conversion cost was applied to the ending work in progreess inventory. Summarize total stitching department costs for March 2017, and assign these costs to units completed (and transferred out) and to units in ending work in process. There are no beginning or ending inventories for direct materials. Once the polishing process is completed, they are transferred to Packaging and then finished goods. Prepare the journal entry to record the transfer of 3,000 units from the packaging department to finished goods if the material cost per unit is $4 and the conversion cost per unit is $5. Department A completed and transferred out 2,100 units and had ending goods in process inventory of 120 units. Their ending inventory consisted of 40,000 units which were 80% complete with respect to direct materials and 30% complete with respect to conversion cost. Recording finished goods and cost of goods manufactured: In a job order costing system, all manufacturing costs (i. To arrive at the started and completed units this period, we have to compute first for the total units to account for:. Units that were complete with respect to processing in the Blending Department were transferred to the Bottling Department, $662,000. All materials are added at the beginning of the process. Chase online lets you manage your Chase accounts, view statements, monitor activity, pay bills or transfer funds securely from one central place. WIP, ending inventory 3/31/20X5 20,000 units. Completed units were sold on account, $1,500,000. XML XXXXXXXX XXXXXXXXXXX 11/10/2017 12:14 XXXXXXXX 11/09/2017 16:08 XXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXX 1151-1109-892472 680325|6 [Discussion Draft] [Discussion Draft] November 10, 2017 115th CONGRESS 1st Session Rules Committee Print 115–39 Text of H. Blue started the month with 700 units in process (40% complete) and ended the month with 400 units in process (40% complete). Of these transferred units, 60,000 were in process in the department at the beginning of April and 340,000 were started and completed in April. On June 1, the company had 300 units on hand (40 percent complete as to both material and conversion costs). The cost per EUP for direct materials is $8. A total of 90,000 units to be accounted for (10,000 + 80,000). WHITNERMARILYN WRIGHT, CLEVLAND McCLARKIN, AND, MAGNOLIA AUSTINClevland McClarkin, Magnolia Austin Marilyn Wrigh I Khalifah Whit. For example, if four physical units of product are 50 percent complete at the end of the period, an equivalent of two units has been completed (2 equivalent units = 4 physical units × 50 percent). XML XXXXXXX XXXXXXXXXXXXXX 1/25/2018 16:09 XXXXXXX 01/25/2018 13:54 XXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXX 685036|4 [Discussion Draft] [Discussion Draft] January 25, 2018 115th CONGRESS 2d Session Rules Committee Print 115–56 Text of the House Amendment to the Senate Amendment to the text of H. A transaction is de minimis if it can be determined with certainty that the total. Ending work in process was 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs. How to add Non-Physical Sites in Revenue Online - YouTube. Of these transferred units, {eq}33,000. 1878 IN THE SENATE OF THE UNITED STATES June 18, 2019 Ms. 00 and for conversion is $3. The beginning and ending inventory is fully complete as to materials costs. Cost of ending work in process inventory $79,380. Chase Bank serves nearly half of U. PDFfiller supports PDF, Word, PowerPoint, and Text formats. The Code is divided into 50 titles which represent broad areas subject to Federal regulation. partially completed units. All direct materials are added at the beginning of the manufacturing process. A cost flow assumption is not needed when there is no beginning inventory. 00267 The Walt Whitman Archive. Of these units, 31,200 were in process at the beginning of the period. Improve the MPG of your vehicle with our gas mileage tips. 00 and for conversion is $3. The company's records show 40,000 units were transferred to the Finished Goods Inventory during January 2009. After processing in department B, the partially completed units would be converted into finished goods and the total cost of completed units would be transferred from department B to Finished Goods Inventory Account. Instructions Journalize the October transactions. In the final process, cost are transferred to: A department completed and transferred to finished goods 75,000 units. jpg images/THE TOURNAMENT/COMPETING TEAMS/IMAGES. The beginning inventory included labor cost of $37,100 and the production department incurred direct labor cost of $294,300 during January. The ending WIP was 40% complete with respect to conversion. Started 1,100 units that are 40% complete as to converstion costs and 100% complete as to materials at July 31 Costs: Beginning work in process $0 Materials 45,010 Labor 14,080 Manufacturing overhead 18,810. Units started into production: 18,000: Units completed and transferred to the next dept: 17,700: Ending work in process: 500: 70%: 80%: a. The Finishing Department of Edwards Company has the following production and cost data for July: transferred out 4,000 units started 2,000 units that are 40% completed at July 31 Materials addes. Textbook solution for Managerial Accounting: The Cornerstone of Business… 7th Edition Maryanne M. The ending inventory is 10% complete for materials and 70% complete for labor and overhead. We also administer a number of social support programmes including Child Support, Working For Families Tax Credits, and Best Start. On June 1, the company had 300 units on hand (40% complete as to both material and conversion costs). Use the format. Her is the Problem: Cost of Units Completed and in ProcessThe charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. all direct materials costs are. number of units placed in production during the period. Main article: Manufacturing. None of the above C. For this process, materials are 70% complete and the units are 30% complete with respect to. Pompeo February 14, 2020. What is the cost of beginning work in process inventory plus the cost added during the period for materials? 7. Stock Company has 2,000 units in beginning work in process inventory, 20% complete as to conversion costs, 23,000 units transferred out to finished goods, and 3,000 units in ending work in process 33 1/3% complete as to conversion costs. On March 31, 2016, the 10,000 units were 50% complete for conversion costs, and all direct materials are added. The Wrapping Department’s output during the period consists of 10,000 units completed and transferred out, and 600 units in ending work in process that were 75% complete as to materials and conversion costs. Beginning inventory was 800 units that were 30% complete as to materials and conversion costs. Exercise 20-2 Computing equivalent units of production—weighted average Check (2) EUP for materials, 365,600 During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. At the end of May, there were 15,000 units in process, 40 percent complete. McCollum introduced the following bill; which was referred to the Committee on _____ A BILL Making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2019, and for other purposes. Equivalent units 540 270 Cost per equivalent unit $ 21. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer. The term work-in-progress (WIP) is a production and supply-chain management term describing partially finished goods awaiting completion. (b) Compute the unit costs for the month. However, if the physical units are not 100 percent complete, the equivalent units will be less than the physical units. Let us prepare the quantity schedule. In process operations, costs are accumulated in each process. The entry to account for the cost of goods manufactured during October is:. completed and transferred 72,000 particle board units of production from the Pressing Department. There were 18,000 units in the ending work in process inventory of the Assembly Department that were 50% complete with respect to conversion costs. Eastern Standard Time. What is the journal entry to record the transfer of partially completed products from processing Department #1 to processing Department #2? "'Your answer is correct. We also administer a number of social support programmes including Child Support, Working For Families Tax Credits, and Best Start. Twitter - HMRC Customer Support. A cost flow assumption is not needed when there is no beginning inventory. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. When goods are completed, their costs (direct materials, direct labor and overhead) are transferred out of Work-in-process, and into Finished Goods. The basic formula to assign costs is:. At its core, the issue we are discussing today is about putting dedicated, professional law enforcement officers at ICE and CBP, sworn federal officers whose job it is to enforce the laws passed by the United States Congress – unnecessarily in harm’s way, and also making them significantly less effective at performing their critical duties to protect this country, and the people within. The production department in a process manufacturing system completed 191,500 units of product and transferred them to finished goods during a recent period. Of these units, 24,000 were in process at the beginning of the period. in process. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 62,000 were. The production department in a process manufacturing system completed 191,500 units of product and transferred them to finished goods during a recent period. 0 Content-Type: multipart/related; boundary="----=_NextPart_01CEEC3D. The journal entry to record the factory overhead applied includes:. Start a search when you’re not connected to the internet. Textbook solution for Managerial Accounting: The Cornerstone of Business… 7th Edition Maryanne M. The cost of finished units transferred to finished goods is. For the month of January, Department 1 completed and transferred out 2,000 units to Department 2 and had 800 units in process at month end that were 80% completed as to materials, labor, and overhead. Work in process (WIP), work in progress (WIP), goods in process, or in-process inventory are a company's partially finished goods waiting for completion and eventual sale or the value of these items. G:\CMTE\RU\15\RCP\RCP1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Of this ending inventory, direct materials were 60% complete and conversion costs were 20% complete. On June 1, the company had 300 units on hand (40 percent complete as to both material and conversion costs). ACC 400 Final Examination Answers. Their ending inventory consisted of 40,000 units which were 80% complete with respect to direct materials and 30% complete with respect to conversion cost. Territories. during february, the firm's assembly department started production of 75,000 chairs. There was no beginning inventory in process in the department. Completed units were sold on account, $1,500,000. Products with a cost of $9,100 are completed and transferred from the Packaging department to the finished goods warehouse. This text encourages students to go beyond the numbers and think critically about business decisions. ? units, 45% completed ? a. The costs transferred to Finished Goods Inventory is $_____ 1050000 26. During a period, Department A finished and transferred 50,000 units to Department B. Instructions. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). The Finishing Department of Wayland Fixtures reports the following for January 2014: Production: All materials are added at the beginning of the process. Jobs costing $520,000 according to their job cost sheets were completed during October and; transferred to Finished Goods. Process costing: Process costing is a cost accounting technique used by companies in production of large. This group normally includes the units in categories 1 and 3. Assuming conversion costs. The packaging department for Rock City Percussion completed 6,500 units and transferred them into finished goods inventory. method costs units completed and transferred out and in ending work in process at the same average cost. From the Finishing Department, units are transferred to Finished Goods. Its 3,200 units of beginning goods in process consisted of $21,600 of direct materials, $134,300 of direct labor, and $99,640 of factory overhead. In a weighted average method the equivalent units of production for a department are the number of units transferred to the next department of finished goods plus the equivalent units in the department's ending work in process inventory. The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% completed as to materials cost and 25% completed as to conversion cost. Find web pages, images & more from the Google Go app. Equivalent Units of ProductionUnits of production data for the two departments of Continental Cable and Wire Company for November of the current fiscal year are as follows: Drawing DepartmentWinding DepartmentWork in process, November 15,500 units, 55% completed2,200 units, 75% completedCompleted and transferred to next processing department during November75,400 units74,600 unitsWork in. At the end of May, there were 15,000 units in process, 40 percent complete. Required: Prepare Cost of production report. The cost of finished goods inventory is considered a short-term asset, since the expectation is that these items will be sold in less than one year. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. At period end, 29,500 units were in process. Shuster, and Mr. Instructions (a) Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. Check the Confident Kentucky website for any outages impacting REAL ID issuance, and potential excessive wait times in our regional offices. Amazon Simple Storage Service (Amazon S3) is an object storage service that offers industry-leading scalability, data availability, security, and performance. there were 15,000 chairs in beginning inventory. During May, the company completed and transferred 22,200 units of product to finished goods inventory. The units to account for must equal the units accounted for. How many units were transferred to the finished goods The Blue Corporation started and completed 4,800 units during February. The 1,200 ending work in process units are 100% complete with regard to material and have 1,200 (1,200 × 100%) equivalent units for material. Required: (a) What is the unit cost of each model transferred to finished goods in April? (Do not round intermediate. During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 that were started and completed in March. The Gag-Gift is transferred to Packaging, where it is packaged transliterated to finished goods inventory. produces an energy drink. For the month of January, Department 1 completed and transferred out 2,000 units to Department 2 and had 800 units in process at month end that were 80% completed as to materials, labor, and overhead. 1) $110 $2,910 Coffee beans added during August, 31,000 pounds 85,250. During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. When a job is completed, its cost (as shown by job cost sheet) is transferred from the work in process account to the finished goods account. costs units completed and transferred out and in ending work in process at the same average cost. B) the work center that is the constraint. Of those started, 60,000 were finished and the remaining 30,000 were 1/3 complete at the end of the period. The equivalent units of production are:. completed and transferred 72,000 particle board units of production from the Pressing Department. Of the 6,000 units started: 1,000 units were completed and transferred out to the Finishing department (100 percent complete with respect to direct materials, direct labor, and overhead); thus 1,000 units were started and completed during May. The company uses the weighted-average method to account for units and costs. Direct materials (100% complete) Conversion costs (75% complete) Costs: WIP, beginning inventory: Direct. Cost of Production Report The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 1,000 pounds, 10% completed $2,910* *Direct materials (1,000 X $2. Cost of ending work in process inventory $79,380. Assistant Secretary Marie Royce Travels to Egypt. A total of 90,000 units to be accounted for (10,000 + 80,000). The Cutting Department completed 42,000 units and transferred those units to Finished Goods Inventory. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. C2, P4 During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Started 1,100 units that are 40% complete as to converstion costs and 100% complete as to materials at July 31 Costs: Beginning work in process $0 Materials 45,010 Labor 14,080 Manufacturing overhead 18,810. 14,000 units were completed and transferred to finished goods store room and 10,000 units were still in process at the end of May. Of the 50,000 units, 20,000 were 1/5 complete with respect to direct labor at the beginning of the period and 30,000 were started and completed during the period. Department A completed and transferred to finished goods a total of 60,000 units. For this process, materials are 70% complete and the units are 30% complete with respect to. April's beginning inventory units were 50% complete with respect to materials and 50%. Eclypso uses the weighted average method. b Determine for Department B the number of units of good product completed from ACCOUNTANC 1221 at Lyceum of the Philippines University - Cavite - General Trias, Cavite. We have step-by-step solutions for your textbooks written by Bartleby experts!. The other 160,000 units were started and completed during the period. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. Plastic for casing—$23,000. In March, the Mixing and Cooking Department incurred manufacturing costs of $63,000 to mix 42,000 gallons of soup. Larsen Company, as you know, is a manufacturer of car seats. Beginning inventory is 1,000 units, 40% complete as to materials and conversion costs. Subsidy of the plant cafeteria. Manufacturing has three classes of inventory : Work in process. Refill your prescriptions online, create memories with Walgreens Photo, and shop products for delivery or in-store pickup. Having extra time, employees complete assignments at a leisurely pace, increas足 ing the time and the cost to produce each unit above what it would be if employees were more pressed to complete work. Work In Process—Assembly Department Bal. When work is completed, it is transferred to finished goods. On March 1, 2016, the finishing department transferred in 60,000 units from the cutting department. Ending work in process 9,000 units, 40% complete. Their ending inventory consisted of 40,000 units which were 80% complete with respect to direct materials and 30% complete with respect to conversion cost. Of these transferred units, 75,000 were in process in the production department at the beginning of April and 300,000 were started and completed in April. 40,000 units in work in process as at 31 December: 100% complete as to costs transferred-in, 80% complete as to materials and 50% complete as to conversion costs. Programs and Services. The costs transferred to Finished Goods Inventory is $. Of these transferred units, 60,000 were in process in the department at the beginning of April and 340,000 were started and completed in April. These jobs were sold on account at 25% above cost. At the beginning of a period, the production department had 20,000 units in beginning Work in Process inventory which were 40% complete; the department completed and transferred 165,000 units. In March, the Mixing and Cooking Department incurred manufacturing costs of $63,000 to mix 42,000 gallons of soup. Of these units, 31,500 were in process at the beginning of the period. Now, that may seem obvious, but it's a point that gets lost […]. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. Completed and transferred out 86,000 units. Department of State fosters mutual understanding between the people of the United States and the people of other countries to promote friendly and peaceful relations. The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% complete as to materials cost and 25% complete as to conversion cost. UK - The place to find government services and information - Simpler, clearer, faster. Cost per unit of the completed beginning work in process inventory. The production department in a process manufacturing system completed 78,000 units of product and transferred them to finished goods during a recent period. Assuming conversion costs. Yahoo Lifestyle. To arrive at the started and completed units this period, we have to compute first for the total units to account for:. Twitter - HMRC Customer Support. completed and transferred 72,000 particle board units of production from the Pressing Department. 1 as ordered reported by the. In March, the Mixing and Cooking Department incurred manufacturing costs of $63,000 to mix 42,000 gallons of soup. The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% complete as to materials cost and 25% complete as to conversion cost. To arrive at the started and completed units this period, we have to compute first for the total units to account for:. The quantity schedule shows 12,000 units were received during the month from Department 1; 7,000 units were transferred to finished goods; and 5,000 units in process at the end of June were 50% completed as to materials cost and 25% completed as to conversion cost. Beginning finished goods inventory was $16,500. Of these transferred units, {eq}33,000. The equivalent unit cost of materials is, therefore, $1. Instructions. 6 Offered by M_. Purchase Requisition & Purchase Order Policy Effective Date: July 9, 2012 Policy Statement The following provides policy guidance to faculty, staff, students and others with respect to the use of a Purchase Requisition to establish the request for goods and services for use by a school or department of the University. There were 18,000 units in the ending work in process inventory of the Assembly Department that were 50% complete with respect to conversion costs. DECC61E0" This document is a Single File Web Page, also known as a Web Archive file. Journalize the transactions. Don’t be a victim of refund fraud. At the beginning of a period, the production department had 20,000 units in beginning Work in Process inventory which were 40% complete; the department completed and transferred 165,000 units. Completed units were sold on account for $1,470,000. c30% = 100% – 70% already done at the beginning of the period. When inventory processing is completed and finished goods are recorded C. Chapter 1 Managerial Accounting and the Business Environment 34. The units that were completed and transferred out plus the ending inventory equal the total units to account for. Completed units were sold on account, $1,500,000. Reduced sales tax on personal hygiene items, and changes to the standard deductions are among the new laws for the new year. 24,000 units were received from first department during May. Paterson incurred. However, if the physical units are not 100 percent complete, the equivalent units will be less than the physical units. Units completed and transferred out 34,000 Units in process, October 31, 60 percent complete 10,000 Costs: WIP, October1 $40,000 Costs added during October 760,000 Required: Prepare a production report for the cutting department 3 TRANSFERRED-IN COST Energetics Inc. ? units, 45% completed ? Determine the following: a. The number of units in work in process inventory at the end of the period. Their ending inventory consisted of 40,000 units which were 80% complete with respect to direct materials and 30% complete with respect to conversion cost. Of this ending inventory, direct materials were 60% complete and conversion costs were 20% complete. Mowen Chapter 6 Problem 33BEB. Total units to account for 6,000 Units completed and transferred out from BI 1,000 Units started and completed during November 3,000 Work-in-process on November 30 (20% complete as to conversion costs) 2,000 Total units accounted for 6,000 Using the weighted-average method, the equivalent units for direct materials for November are A. 00 and the cost per EUP for conversion cost is $6. Its 3,000 units of beginning goods in process consisted of $19,800 of direct materials, $123,300 of direct labor, and $98,640 of factory overhead. MIME-Version: 1. 0 Content-Type: multipart/related; boundary="----=_NextPart_01CEF5C4. Department A completed and transferred out 2,100 units and had ending goods in process inventory of 120 units. How to Add a Non-Physical Site for Sales & Use Tax in Revenue Online. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. The transfer of completed units from Department Y to the finished goods warehouse.
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