23. Mocha Company manufactures a single product by a continue departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department I were $140,000, $136,000, and $128,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department I totaled $75,000, and work in process at the end of the period totaled S60,000 The journal entry to record the flow of costs into Department 2 for applied overhead is? Chapter #21: Cost Behavior & Cost-Volume Profit Analysis 24. What are the three most common cost behavior classifications? 25. tdentify the correct type of cost being deseribed (fixed, variable, mixed) 26. Summer Co. manufactures full sized couches with hide-away end recliners. Given the following activity observations and cost data for Summer Company, use the high-low method to calculate Summer's total fixed costs. # of Couches Manufactured 3.000 1,125 Month Cost $59,000 $38,000 March April firm operated at 80% of capacity for the past year, during which fixed costs were $400,000. variable costs were 35% of sales, and sales were S 1,200,000. Operating profit was