6. The debits to Work in Process- Assembly Department for are as follows: April, together with data concerning production. April 1, work in process: 7,200 Materials cost, 3,000 units Conversion costs, 3,000 units 6,000 25,000 35,750 60% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units 40% completed and the first-in, first-out method is All direct materials are placed in process at the beginning of the process used to cost inventories. The materials cost per equivalent unit for April is: a. $2.48 b. $2.50 c. $2.08 d. $5.25 7. Which of the following is not a characteristic of a process cost system? a The system may use several work-in-Process accounts. b- The system allocates costs between completed and partially completed units w department. c. The system measures costs for each completed job. d. Manufacturing costs are grouped by departments Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct Department I were $100,000, $125,000, and s150,000, respectively. The records further indicate th materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,0 and work in process at the end of the period totaled $60,000. labor, and applied factory overhead for and $80,000, The Journal entry to record the flow of costs into Department l during the period for direct materials is: a. Work in Process-Department 1 8 Materials Work in Process-Department 1 Work in Process-Department l Materials 55,000 55,000 100,000 100,000 55,000 55,000 100,000 100,000 b. Materials c. Materials d. Work in Process-Department