1) he initial processing department had a beginning inventory of 750 units and an ending inventory of 1,350 units, and it started 9,500 units into production. How many were transferred out to the next department?

A.750 B. 1,350 C. 8,900 D. 10,250

2) There were 1,000 units in ending inventory after transferring 16,000 units to finished goods inventory. If the beginning inventory was 2,000 units, how many units were started in process?

a. 1,000 b. 2,000 c. 15,000 d. 17,000

3) Which of the following is the step in which materials, labor, and overhead are detailed?

a. determining the units to which costs are assigned b. determining the equivalent units of production c. determining the cost per equivalent units d. allocating the costs to the units transferred out and the units partially completed

4) In a process costing system, which account shows the overhead assigned to the department?

A. cost of goods sold B. finished goods inventory C. raw material inventory D. work in process inventory

5) In a process cost system, factory depreciation expense incurred is debited to ________.

A. finished goods inventory B. work in process inventory C. manufacturing overhead D. cost of goods sold