10. En 5.3 Direct material costs 53 per unit, direct labor costs 55 per unit, and overhead is applied at the rate of 100% of the direct labor cost. What is the value of the inventory transferred to the next department if beginning inventory was 2,000 units; 9,000 units were started; and 1,000 units were in ending ifventory? A. $1,000 B. $13,000 C. $130,000 D. $20,000 11. II 53 Beginning inventory and direct material cost added during the month total 555,000 . What is the value of the ending work in process inventory if beginning inventory was 2,000 units: 9,000 units were started: and 1,000 units were in ending ittventory? A. $1,000 B. $5,000 C. 550,000 D. $55,000 12. Eal 5.3 The inital processing department had a beginning invertory of 750 units and an ending inventory of 1,350 units, and it started 9.500 units into production. How many were tranglerred out to the next department? 750 B. 1.350 8,900 10.250 13. [D 5.3 There were 1,000 units in ending inventory after transterring 16,000 units to finished goods imventory. If the beginning inventory was 2,000 units, how maryy unies were started in process? A. 1,000 B. 2,000 C. 15.000 D. 17,000 14. ID 5.4 The costs to be accounted for consist of which of the following? A. costs added during the period 8. costs of the units in ending inventory C. costs started and transferred during the period D. costs in the beginning inventory and costs added during the period 15. [01 5.4 Which of the following is the step in which materials, labor, and overhead are detalled? 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 compleied