6. The Allen Company has the following information for the Assembly Department for the month of October: Materials purchased Materials used Direct labor Actual manufacturing overhead Cost of goods completed and transferred to the Finishing Dept. Overhead rate is 200 percent of direct labor costs. $ 45,000 49,000 30,000 56,000 125,000 Allen Company uses a process costing system for the Assembly Department. The journal entry to record goods completed and transferred out of the Assembly Department would include a a. debit to Finished Goods Inventory for $125,000. b. credit to Materials Inventory for $125,000. c. debit to Work in Process-Assembly Department for $125,000. d. debit to Work in Process-Finishing Department for $125,000. 7. Maynard Inc. manufactures desks. The following data was given for production in February units, beginning work in process units started units completed units, ending work in process (40% complete) 200 50 How many units were completed? a. 400 b. 200 c. 150 d. 50 e none of the above