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 materials is 2112 units. The journal entry to record the use of direct materials in process costing is a(n): a) increase in assets and an increase in liabilities. b) increase in assets and a decrease in liabilities. c) decrease in assets and a decrease in liabilities. d) increase in one asset and a decrease in another asset.
The process cost summary is prepared for the following reasons. (Check all that apply.)
The journal entry to record the use of indirect materials in process costing is to:
A manufacturing department completed and transferred to finished goods a total of 50,000 units. They also had 2,500 units in ending work in process inventory. Of this ending inventory, direct materials were 60% complete and conversion costs were 20% complete. Their cost per EUP for direct materials is $5.75 and $1.25 for conversion cost. The cost of units completed this period is $350,000. The journal entry to record the use of direct labor in process costing is to:
The journal entry to record the purchase of materials on account in process cost accounting is: a) debit Raw Materials Inventory and credit Accounts Payable b) debit Accounts Payable and credit Raw Materials Inventory c) debit Accounts Payable and credit Production Materials d) debit Production Materials, and credit Accounts Payable

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