11. Which of the following is the costing system used for mass produced like or similar units of products?

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Part 1

A. inventory-costing systems

B. job-costing systems

C. process-costing systems

D. weighted-average costing systems

12. Charlie Chairs Inc., manufactures plastic moldings for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production.

Data for Department A for February 2017 are:
Work in process, beginning inventory, 30% converted	200 units
Units started during February	800 units
Work in process, ending inventory	240 units
Costs for Department A for February 2017 are:
Work in process, beginning inventory:
Direct materials	$150,000
Conversion costs	$210,000
Direct materials costs added during February	$603,000
Conversion costs added during February	$429,000

How many units were completed and transferred out of Department A during February?

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Part 1

A. 760 units

B. 440 units

C. 1,000 units

D. 800 units