1. If 500 units were completed and transferred out, that means the transferred in units will be 500, the direct material units will be 500 and the conversion cost units will be 400 True False 2. Total units to account for must always equal total units accounted for True False 3. To move costs from process A to process B, you would debit work in process-B and credit work in process-A True False 4. The process costing journal entry to apply overhead to the blending process would be debit manufacturing overhead and credit work in process inventory - blending True False 5. The process costing journal entry to apply labor to the mixing process would be debit salary expense and credit work in process inventory- mixing True False 6. The journal entry to move costs from the baking process to the packaging process would be debit work in process inventory- baking and credit work in process inventory-packaging. ABC True False