6). Dirt Cleaners, Inc. has the following production data for January Transferred out 50,000 units Ending work in process 6,000 units The units in ending work in process are 100% complete for materials and 60% complete for conversion costs. There is no beginning work in process. Materials cost is $4 per unit and conversion costs are $11 per unit. Instructions Determine the costs to be assigned to the units transferred out and the units in ending work in process. (8 POINTS) 73 Jaber Company produces a product in two departments: (1) Mixing and (2) Finishing The company uses a process cost accounting system (15 POINTS) (a) Purchased raw materials for 550 000 on account (b) Raw materials requisitioned for production were Direct materials Mixing department $20.000 Finishing department 14.000 (c) incurred labor costs of $74,000 (d) Factory labor used: Mixing department $44,000 Finishing department 30,000 (e) Manufacturing overhead is applied to the product based on machine hours used in each department Macing department-400 machine hours at $30 per machine hour. Finishing department-500 machine hours at $20 per machine hour. Units costing $56,000 were completed in the Mixing Department and were transferred to the Finishing Department Instructions Prepare the journal entries to record the preceding transactions for Jabez Company