Answer Happy

When Job 117 was completed, direct materials totaled $25,459; direct labor, $30,468; and factory overhead, $23,252. A total of 2,167 units were produced at a per-unit cost of a. $37 Cb. $2,167 Cc. $80,179 Cd. 556,927
Department A had 4,100 units in Work in Process that were 79% completed at the beginning of the period at a cost of $7,400. During the period, 37,600 units of direct materials were added at a cost of $86,480, and 39,200 units were completed. At the end of the period, 2,500 units were 27% completed. All materials are added at the beginning of the process. Direct labor was $25,500 and factory overhead was $4,200. The cost of the 2,500 units in process at the end of the period if the first-in, first- out method is used to cost inventories was a. 56,297 b. $5,750 Ⓒc. $6,024 Od. $6,844
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 t 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 31 375,000 Work in Process-Department 2 375,000 b. Work in Process-Department 3 570,000 Work in Process-Department 2 570,000 Oc. Work in Process Department 3 555,000 Work in Process-Department 2 555,000 Od. Work in Process-Department 31 490,000 Work in Process-Department 2 490,000