20. In a process cost accounting system, 222,000 units ufs product are add i total product cost (DM, DL, and FO) $90,000. The same 222,000 units are then painted in the 222.000 units are inspected in Department Z, adding additional product $10,000 Department Y. Department Y painting product cost is $45,000 After painting in Depar inspection, the same 222.000 units are complete, and their cost i transferred to Finished Goods Inventory, The journal entry for the transfer of finished product cost from Department Z to Finished Goods Inventory is a. Work in Process Inventory-Dept. Z b. Work in Process Inventory-Dept. Z Finished Goods Inventory Dr P 135,000 135,000 135,000 c. Finished Goods Inventory Work in Process Inventory-Dept. Y 135,000 145,000 d. Work in Process Inventory-Dept. Z Work in Process Inventory-Dept. Z 145,000 222,000 Finished Goods Inventory 222,000 21. Labelle Pie Co. makes pecan pies that require processing in two departments, the Baking Department and finally the Packaging Department, before they are completed. In Labelle's process cost accounting system, the cost of completed pies transferred out of the Baking Department will be debited to: a. Raw Materials Inventory. b. Finished Goods Inventory. c. Work in Process Inventory-Baking Department. d. Work in Process Inventory-Packaging Department. 22. The following would require journal entries to add costs to the work in process inventory account except a. factory overhead cost is applied to jobs or products. b. raw materials are used to complete jobs or manufacture products. c. raw materials are purchased for completing jobs and for factory maintenance. d. direct labor is used to assemble jobs or products. 23. Safarik, Inc. applies factory overhead (FO) cost to production at a predetermined FO rate of $0.90 per machine hour. Job #250, the only job still in process at the end of February 2022, used 10,000 machine hours during February 2022 and had direct labor (DL) cost $8,000. What was the amount of direct materials cost in Job # 250 assuming the balance in Work in Process inventory at the end of February 2022 was $32,000? a. $9,000 b. $15,000 c. $24,000 d. $17,000 24. Under applied Factory Overhead will occur when a predetermined factory overhead rate is used, and: a. Applied Factory Overhead cost is less than actual Factory Overhead cost. b. Actual Factory Overhead cost is less than applied Factory Overhead cost. c. Actual Direct Labor hours are less than budgeted Direct Labor hours. d. Budgeted Machine hours are more than actual Machine hours