27. A summary of the materials requisitions completed during a period serves as the basis for tra cost of the materials from the controlling account in the general ledger to the controlling ac transferring the for: work in process and cost of goods sold b. a. finished goods and cost of goods sold work in process and finished goods d. c. work in process and factory overhead n a process cost system, the cost of completed production in Department A is transferred to Department which of the following entries? a. Debit Work in Process-Dept. B; credit Cost of Goods Sold--Dept. A. b. Debit Work in Process--Dept. B; credit Work in Process-Dept. A. c. Debit Work in Process-Dept. B; credit Finished Goods-Dept. A. d. Debit Finished Goods; credit Work in Process-Dept. B. 29. In the manufacture of 10,000 units of a product, direct materials cost incurred was $145,800, direct labor cost incurred was $82,000, and applied factory overhead was $45,500. What is the total conversion cost? a. $127,500 b. $272,200 c. $145,800 d. $273,300 The entry to record the flow of direct labor costs into production in a job order cost accounting system is: a. debit Work in Process, credit Wages Payable b. debit Finished Goods, credit Wages Payable debit Factory Overhead, credit Work in Process debit Factory Overhead, credit Wages Payable c. d