12clin addi During the period, labor costs incurred on account amoun to $250,000 for production orders and 50,000 for general factory use. In addition, factory overhead Select the to production. a. b. applied to production was $23,000 appropriate journal entry to record the factory overhead applied Deb it Work-in-Process $23,000; Credit Factory Overhead $23,000 Debit Work-in-Process $50,000; Credit Factory Overhead $50,000. Debit Factory Overhead $23,000; Credit Work-in-Process $23,000. Debit Factory Overhead $50,000; Credit Work-in-Process $50,000. C. d. Department W had 2,400 units, one-third completed at the beginning of the period, 12,000 units were transferred to Department X from Department W during the period, and 1,800 units were one-half completed at the end of the period. What is the total number of units to be assigned costs on the cost of production report for Department W? 12,000 units. 13,800 units. 14,400 units. 16,200 units. a. b. d. Department S had no work-in-process at the beginning of the period. 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 3,000 units were 30%, completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $10,000. The total conversion costs for the period were: a. $10,000. b. $49,500 c. $59,500 d. $84,000 Department R had 5,000 units in work-in-process that were 40% completed as to labor and overhead at the beginning of the period, 30,000 units of direct materials were added during the period, 32,000 units were completed during the period, and 3,000 units were 30% completed as to labor and overhead at the end of the period. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was: 29,450 30,000 30,900 32,000 12. During t including 3200,000 he period, labs pction ody usc Inaddition,factory ov.thew.PPaieds.. Select the to production Debit Work-in Process 23.00Credi Faty Debit Factory Overhead $23,000,Credis Work-inP 2 Debit Factory Overhend $50,000, Credit Workin-Press 550 13, Department W had 2,400 units, one-third completed at the beinning of the period, 12,000 units were transferred to Department X Department W during the period, and 1,800 units were one-half at the end of the period. What is the total number of units to be assi costs on the cost of production report for Department 1 2,000 units. 13,800 units 14.400 units. 16,200 units. b. d. Department S had no work-in-process at the beginning of the period. 12,00o units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 3,000 units were 30%, completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $10,000. The total conversion costs for the period were: a. $10,000. $49,500. $59,500 b. d. 84,000. Department R had 5,000 units in work-in-process that were 40% completed as to labor and overhead at the beginning of the period, 30,000 units of direct materials were added during the period, 32,000 units were complete during the period, and 3,000 units were 30% completed as to labor a overhead at the end of the period. The first-in, first-out method is usec cost inventories. The number of equivalent units of production conversion costs for the period was a. 29,450. b. 30,000. c. 30,900. d. 32,000