12. LO 5.3 The 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 13. LO 5.3 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 1000 B. 2.000 C. 15.000 D. 17.000 14. LO 5.4 The costs to be accounted for consist of which of the following? A costs added during the period B costs of the unitsin ending inventory C. costs started and transferred during the period D. costs in the beginning inventory and costs added during the period 15. LO 5.4 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 Dallocating the costs to the units transferred out and the units partially completed 17. LO 5.5 Assigning indirect costs to departments is completed by A. applying the predetermined overhead rate B. debiting the manufacturing costs incurred C. applying the costs to manufacturing overhead D. applying the costs to work in process inventory 18. LO 5.5 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 19. LO 5.5 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