14. Andre beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 direct materials and $13,000 indirect materials. What journal entry should Andrew use to account for direct materials used in March? A. Debit Raw Materials Inventory $141,000; credit Accounts Payable $141,000. B. Debit Work in Process Inventory $141,000; credit Raw Materials Inventory S$141,000. C. Debit Work in Process Inventory $141,000; credit Accounts Payable $141,000. D. Debit Finished Goods Inventory $22,000; credit Raw Materials Inventory $22,000. E. Debit Raw Materials Inventory $153,000; credit Work In Process $153,000. w Industries purchased $165,000 of raw materials on account during the month of March. The 15. Clarksen Company uses a Clarksen Company uses a process costing system. The company requisitioned $93,000 of materials for Department A and $67,000 of materials for Department D-The entry to record the use of the direct materials by these two departments is: A. Debit Raw Materials Inventory $160,000; credit Accounts Payable $160,000. B. Debit Work in Process Inventory-Dept. A $93,000; debit Work in Process Inventory-Dept. D $67,000; credit Raw Materials Inventory S160,000. C. Debit Factory overhead $160,000; credit Raw Materials Inventory $160,000. D. Debit Raw Materials Inventory-Dept. A $93,000; debit Raw Materials Inventory-Dept. D $67,000; credit Work in Process Inventory $160,000. E. Debit Work in Process Inventory-Dept. A $93,000; debit Work in Process Inventory-Dept. D $67,000; credit Accounts Payable $160,000. 16. Which of the following is the best explanation for why it is necessary to calculate equivalent units of production in a process costing environment? A. In most manufacturing environments, it is not possible to conduct a physical count of units. B. Companies often use a combination of a process costing and job order costing systems. C. In most process costing systems, direct materials are added at the beginning of the process while conversion costs are added evenly throughout the manufacturing process. D. All of the work to make a unit 100% complete and ready to move to the next stage of production or to finished goods inventory may not have been completed in a single time period. E. In most cases, there is no difference between physical units and equivalent units of production. 17. A production department's output for the most recent month consisted of 8,000 units completed and transferred to the next stage of production and 5,000 units in ending Work in Process inventory. The units in ending Workin Process inventory were 50% complete with respect to both direct materials and conversion costs,. Calculate the equivalent units of production for the month, assuming the company uses the weighted average method. A. 6,500 units. B. 9,000 units. C. 13,000 units. D. 5,500 units E. 10,500 units. redet