1.How many units were started into production in a period if there were zero units of beginning work in process inventory, 1,100 units in ending work in process inventory, and 21,200 completed and transferred out units?

Number of units started into production fill in the blank 1 units

2. How many units must be in ending inventory if beginning inventory was 13,000 units, 53,000 units were started, and 59,000 units were completed and transferred out?

Units in ending inventory fill in the blank 1

3.Production data show 35,880 units were transferred out of a stage of production and 6,100 units remained in ending WIP inventory that was 100% complete to material and 35% complete to conversion. The unit material cost is $6 for material and $9 for conversion. What is the amount of inventory transferred out and remaining in ending work in process inventory?

Transferred out	$fill in the blank 1
Ending inventory	$fill in the blank 2

4.Overhead is assigned to the manufacturing department at the rate of $9 per machine hour. There were 3,700 machine hours during October in the shaping department and 2,200 in the packaging department.

Prepare the journal entry to apply overhead to the manufacturing departments. If an amount box does not require an entry, leave it blank.

		fill in the blank 2	fill in the blank 3
		fill in the blank 5	fill in the blank 6
		fill in the blank 8	fill in the blank 9

5.

Prepare the journal entry to record the factory wages of $10,000 incurred for a single production department assuming payment will be made in the next pay period.

If an amount box does not require an entry, leave it blank.

		fill in the blank 2	fill in the blank 3
		fill in the blank 5	fill in the blank 6