Question : 91. Mocha Company manufactures a single product by a continuous process, : 1246753

91. 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

92. 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

93. 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

94. 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

95. 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

96. 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

97. 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. Work in process at the beginning of the period for Department 1 was $75,000, and work in process at the end of the period totaled $60,000. The records 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 2 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 3 during the period is: 
A. Work in Process–Department 3               585,000
  Work in Process–Department 2                                         585,000
B. Work in Process–Department 3               570,000
  Work in Process–Department 2                                         570,000
C. Work in Process–Department 3               555,000
  Work in Process–Department 2                                         555,000
D. Work in Process–Department 3               165,000
  Work in Process–Department 2                                         165,000

98. 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. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The journal entry to record the flow of costs into Department 3 during the period is: 
A. Work in Process–Department 3               375,000
  Work in Process–Department 2                                         375,000
B. Work in Process–Department 3               570,000
  Work in Process–Department 2                                         570,000
C. Work in Process–Department 3               490,000
  Work in Process–Department 2                                         490,000
D. Work in Process–Department 3               555,000
  Work in Process–Department 2                                         555,000

99. 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 2 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 3 were $50,000, $60,000, and $70,000, respectively. In addition, work in process at the beginning of the period for Department 3 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 3 during the period for direct materials is: 
A. Work in Process–Department 3               100,000
  Materials                                                                           100,000
B. Work in Process–Department 3               125,000
  Materials                                                                           125,000
C. Work in Process–Department 3                 50,000
  Materials                                                                             50,000
D. Work in Process–Department 3                 70,000
  Materials                                                                             70,000

100. Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:
 

Work in process, beginning of period

$60,000

Costs added during period:

  Direct materials (10,400 at $9.8365)

102,300

  Direct labor

79,800

  Factory overhead

25,200

Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the equivalent units for materials and conversion costs, respectively. 
A. 14,000 and 12,160
B. 10,400 and 10,960
C. 14,000 and 13,600
D. 10,400 and 10,240