Simmons Corporation, a manufacturing company, has provided t…

Simmons Corporation, a manufacturing company, has provided the following financial data for April:   Financial Information Item Amount Sales $340,000 Variable production expense $43,000 Variable selling expense $21,000 Variable administrative expense $33,000 Fixed production expense $62,000 Fixed selling expense $67,000 Fixed administrative expense $88,000   The firm had no beginning or ending inventories. The contribution margin for April was:

Edwards Company uses job-order costing. Manufacturing overhe…

Edwards Company uses job-order costing. Manufacturing overhead is applied using a predetermined rate of 150% of direct labor cost. Additional information is available as follows: Direct materials requisitions for February totaled $26,000. Direct labor cost of $20,000 was incurred for February. Actual manufacturing overhead was $32,000 for February. The only job still in process at February 28 was Job 104, with costs of $2,800 for direct materials and $1,800 for direct labor.  For the month of February, the manufacturing overhead was:

Sumptuous Beer Company manufactures beer in two departments,…

Sumptuous Beer Company manufactures beer in two departments, Fermenting and Bottling. In the Fermenting Department, ingredients are placed in a large vat and fermented for three days. The beer is then transferred over to Bottling where it is further purified and bottled. Sumptuous uses a FIFO process cost system to collect costs in both departments. On May 1, the Fermenting Department had 32,000 gallons (units) in process. These gallons were 100% complete with respect to materials (ingredients) and 80% complete with respect to conversion cost. During May, Fermenting started an additional 460,000 gallons into production. On May 31, Fermenting had 18,000 gallons in work in process. These gallons were 100% complete with respect to materials and 60% complete with respect to conversion cost. Units started and completed during May totaled 442,000. What are the Fermenting Department’s equivalent units (gallons) of production related to materials for May?