Department a completed and transferred out 2100 units

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Department A completed and transferred out 2,100 units and had ending work in process inventory of 120 units. The ending inventory is 10% complete for materials and 70% complete for labor and overhead. The equivalent units of production for labor and overhead is 2184 Department D had materials costs of $10,000 in beginning work in process inventory and added an additional $50,000 in materials costs this period. If the department had 20,000 EUP for materials, the cost per equivalent unit of production is $3 A process cost summary summarizes the following process costing steps: equivalent units of production total costs charged to the department physical flow of units A department begins the month with 100 units at a cost of $7,500 in work in process. An additional 1,000 units are started during the month and additional costs incurred are $12,500. At the end of the month, there are 200 units still in process which are 50% complete. The ending balance in Work in Process Inventory is $2000 The journal entry to record the purchase of materials on account in process cost accounting is a(n): increase in assets and an increase in liabilities / debit Raw Materials Inventory and credit Accounts Payable Department C had direct materials EUP cost of $4.00 and conversion EUP cost of $2.50. If the department had 38,000 units completed and transferred to the next department, their cost of units completed for direct materials is $ 152000 The journal entry to record the use of direct materials in process costing is to: debit Work in Process Inventory and credit Raw Materials Inventory / increase in one asset and a decrease in another asset. Using the weighted-average method, the computation of EUP separates units into direct materials and conversion. True The journal entry to record the use of indirect materials in process costing is to: debit Factory Overhead and credit Raw Materials Inventory. The parts of the process cost summary include: (Check all that apply.) cost assignment and reconciliation.

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