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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 Oa. Work in Process-Department 3 165,000 Work in Process-Department 2 165,000 b. Work in Process-Department 3 585,000 Work in Process-Department 2 585,000 C. Work in Process-Department 3 555,000 555,000 Od. Work in Process-Department 3 570,000 Work in Process-Department 2 570,000 In the manufacture of 9,700 units of a product, direct materials cost incurred was $145,100, direct labor cost incurred was $88,000, and applied factory overhead was $51,500. What is the total conversion cost? O $233,100 Ob. $111,60 Oc. $139,500 Od. $284,600 The Cavy Company accumulated 560 hours of direct labor on Job 345 and 850 hours on Job 777. The direct labor was incurred at a rate of $20 per direct labor hour for Job 345 and $23 per direct labor for Job 777 Journalize the entry to record the flow of labor costs into production. At the end of April, Cavy Company had completed Jobs 766 and 765. According to the individual job cost sheets the information is as follows: Job Direct Materials $8,680 $14,877 Direct Labor $2,604 $4,698 Machine Hours 31 87 ob 765 ob 766 Job 765 consisted of 186 units, and Job 766 consisted of 348 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $135 per hour. a. Determine the balance on the job cost sheets for each job. Job 765 Job 766 b. Determine the cost per unit at the end of April. Round to the nearest cent. Job 765 Job 766 Reynolds Manufacturers Inc. has estimated total factory overhead costs of $98,100 and expected direct labor hours of 10,900 for the current fiscal year. If job number 117 incurs 1,310 direct labor hours, Work in Process will be debited and Factory Overhead will be credited for Oa. $1,310 Ob. $49,050 Oc. $98,100 Od. $11,790