5. Kline Manufacturing has the following labor costs: Factory-Gross wages $490,000 Factory-Net wages 420,000 Employer Payroll Taxes Payable 50,000 The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for A) $540,000 B) $490.000. C) $470.000. D) $440,000. *. A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory: 80,000 units were started into production in January, and there were 20.000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for materials for the month of January? A) 88,000 equivalent units. B) 72.000 equivalent units. C) 60,000 equivalent units. D) 80,000 equivalent units. 9. A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 80,000 units were started into production in January, and there were 20.000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? A) 60,000 equivalent units. B) 72.000 equivalent units. C) 68.000 equivalent units. D) 80,000 equivalent units