Question : 111. Department W had 2,400 units, one-third completed at the beginning : 1226866

111. Department W had 2,400 units, one-third completed at the beginning of the period, 14,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period.  Assume the completion ratios apply to direct materials and conversion costs.

What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO)? 
A. 14,100 units
B. 12,000 units
C. 15,000 units
D. 11,400 units

112. Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (Assuming the company uses FIFO and rounds average cost per unit to two decimal places):
 

Direct materials (20,000 at $5)

$  100,000

Direct labor

142,300

Factory overhead

57,200

Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the departmental work in process inventory at the end of the period? 
A. $90,000
B. $283,140
C. $199,500
D. $16,438

113. Department J had no work in process at the beginning of the period, 18,000 units were completed during the period, 2,000 units were 30% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period (Assuming the company uses FIFO and rounds average cost per unit to two decimal places):
 

Direct materials (20,000 at $5)

$  100,000

Direct labor

142,300

Factory overhead

57,200

Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units completed during the period? 
A. $90,000
B. $193,140
C. $16,438
D. $283,140

114. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 1 during the period for direct materials is: 
A. Work in Process–Department 1               100,000
  Materials                                                                           100,000
B. Work in Process–Department 1                 50,000
  Materials                                                                             50,000
C. Materials                                                  100,000
  Work in Process–Department 1                                        100,000
D. Materials                                                    50,000
  Work in Process–Department 1                                          50,000

115. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 2 during the period for direct materials is: 
A. Work in Process–Department 2               100,000
  Materials                                                                           100,000
B. Work in Process–Department 2                 50,000
  Materials                                                                             50,000
C. Work in Process–Department 2               150,000
  Materials                                                                           150,000
D. Materials                                                     50,000
  Work in Process–Department 2                                         50,000

116. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 1 during the period for direct labor is: 
A. Work in Process–Department 1               60,000
  Wages Payable                                                                   60,000
B. Wages Payable                                       125,000
  Work in Process–Department 1                                       125,000
C. Work in Process–Department 1              125,000
  Wages Payable                                                                 125,000
D. Wages Payable                                          60,000
  Work in Process–Department 1                                         60,000

117. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 2 during the period for direct labor is: 
A. Work in Process–Department 2                 60,000
  Wages Payable                                                                  60,000
B. Wages Payable                                            60,000
  Work in Process–Department 2                                        60,000
C. Work in Process–Department 2               125,000
  Wages Payable                                                                125,000
D. Work in Process–Department 2               185,000
  Wages Payable                                                                185,000

118. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 1 during the period for applied overhead is: 
A. Factory Overhead–Department 1               150,000
  Work in Process–Department 1                                           150,000
B. Work in Process–Department 1                 125,000
  Factory Overhead–Department 1                                        125,000
C. Work in Process–Department 1                   70,000
  Factory Overhead–Department 1                                          70,000
D. Work in Process–Department 1                 150,000
  Factory Overhead–Department 1                                        150,000

119. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs into Department 2 during the period for applied overhead is: 
A. Factory Overhead–Department 2                 70,000
  Work in Process–Department 2                                          70,000
B. Work in Process–Department 2               220,000
  Factory Overhead–Department 2                                      220,000
C. Work in Process–Department 2                 70,000
  Factory Overhead–Department 2                                        70,000
D. Work in Process–Department 2               150,000
  Factory Overhead–Department 2                                      150,000

120. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000.

The journal entry to record the flow of costs from Department 1 into Department 2 during the period is: 
A. Work in Process–Department 2               390,000
  Work in Process–Department 1                                         390,000
B. Work in Process–Department 2               330,000
  Work in Process–Department 1                                         330,000
C. Work in Process–Department 2               255,000
  Work in Process–Department 1                                         255,000
D. Work in Process–Department 2               375,000
  Work in Process–Department 1                                         375,000