Equivalent units of production costs charged to

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equivalent units of production. costs charged to departments.
When indirect materials are used in process costing, the effect on the Raw Materials Inventory account is: a decrease The journal entry to record the use of direct labor in process costing is to: debit Work in Process Inventory and credit Factory Wages Payable. The journal entry to record the use of indirect labor in process costing is to: debit Factory Overhead and credit Factory Wages Payable. Department A completed and transferred to finished goods a total of 60,000 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. The cost per EUP for direct materials is $4.00 and for conversion is $3.50. The cost of ending work in process inventory is $ 170000 The journal entry to record direct labor used in process costing is a(n): increase in assets and an increase in liabilities. A production department in a process operation has a manager that works for two departments. Since the manager is in a supervisory position, the labor is considered indirect labor and the cost is charged to Factory Overhead. True The journal entry to record payment of production labor in process costing is to debit Factory Wages Payable and credit Cash A department completed and transferred to finished goods 75,000 units. The cost per EUP for direct materials is $8.00 and the cost per EUP for conversion cost is $6.00. The costs transferred to Finished Goods Inventory is $ 1050000 The journal entry to record the accrual of factory utilities is to: debit Factory Overhead and credit Utilities Payable Common overhead allocation methods for companies with process operations includes ______ machine hours or _____ direct hours than labor hours to allocate overhead. The journal entry to record the payment of production labor in process costing is a(n): It is a decrease in assets and a decrease in liabilities.

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