13-15) Kota Toy Corporation manufactures lizard dolls in two departments, Molding and Assembly. In the Molding Department, plastic is injected into a lizard-shaped mold. The dolls that come out of the molds are then transferred to the Assembly Department where hair is applied. Kota uses a weighted-average process cost system to collect costs in both departments.

On January 1, the Molding Department had 4,000 dolls in process. These dolls were 100% complete with respect to direct materials and 70% complete with respect to conversion cost. During January, Molding completed 79,000 dolls. On January 31, Molding had 7,000 dolls in work in process. These dolls were 100% complete with respect to direct materials and 25% complete with respect to conversion cost.

What account would Kota debit to record the transfer of dolls out of the Molding Department?

A) Work in Process Assembly

B) Finished Goods

C) Manufacturing Overhead

D) Work in Process Molding

a

14) What are the Molding Department's equivalent units related to materials for January?

A) 79,000

B) 86,000

C) 89,000

D) 93,000

b

15)What are the Molding Department's equivalent units related to conversion costs for January?

A) 77,950

B) 80,750

C) 83,750

D) 84,250