35. When Job 117 was completed, direct materials to ob 117 was completed, direct materials totaled $4.400: direct labor, $5,600, and factory overhead, $2,400. A total of 1.000 units were produced at a per-unit cost of a. $12,400 b. $1,240 e. S124 d. $12.40 36. Materials purchased on account during the month totaled $190,000. Materials requisitioned and placed in production totaled $165,000. The journal entry to record the material purchase on account 165,000 165,000 190,000 190,000 a. Materials Accounts Payable b. Materials Accounts Payable c. Materials Cash d. Accounts Payable Materials 190,000 190,000 190,000 190,000 37. Which types of inventories does a manufacturing business report on the balance sheet? a. finished goods inventory and work in process inventory only b. direct materials inventory and work in process inventory only c. direct materials inventory, work in process inventory, and finished goods inventory d. direct materials inventory and finished goods inventory only 38. For a manufacturing business, products that are in the process of being manufactured are referred to as a. supplies inventory b. work in process inventory c. finished goods inventory d. direct materials inventory 39. Which of the following would not be found in the accounting system of a service provider? a. cost ledger b. finished goods ledger c. deferred revenue account d. job cost sheets 40. When a job is completed in a service organization, the job costs are transferred to the a. work in process account b. cost of services account c. finished goods account d. cost of goods sold account