28) Andrews Corporation uses a process costing system for manufacturing. The following infomation is available for the February in its Polishing Department: 28) Equivalent units of production direct materials Equivalent units of production Conversion Costs in beginning Work in Process, direct materials Costs in beginning Work in Process conversion Costs incurred in February- direct materials Costs incurred in February conversion 110.000 EUP 95,000 EUP $49,00 $36.000 $414,000 520.000 The cost per equivalent unit of production for direct materials is A. $9.26 C. $4.21 D. $5.85 E. $4.97 29) 29) Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct labor usage is: Direct materials used Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred to finished goods Cost of goods sold Credit sales $87,000 160.000 155% 432,000 444,000 810,000 A. Debit Work in Process Inventory $160,000; credit Cash $160,000. B. Debit Cost of Goods Sold $160,000; credit Factory Payroll Payable $160,000. C. Debit Work in Process Inventory S160,000; credit Raw Materials Inventory $ 160,000. D. Debit Factory Payroll Payable $160,000; credit Cash $160,000. E. Debit Work in Process Inventory $160,000; credit Factory Payroll Payable $160,000