6. The debits to Work in Process-Assembly Department for April, together with are as follows: April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 7,200 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, 6,000 25,000 35,750 40% completed All direct materials are placed in process at the beginning of the process and the first-in, first-out method is 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. b. The system may use several Work-in-Process accounts. The system allocates costs between completed and partially completed units within a department. The system measures costs for each completed job. d. c 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 labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000 and work in process at the end of the period totaled $60,000. 8 The journal entry to record the flow of costs into Department 1 during the period for direct materials is: Work in Process-Department I Materials Materials Work in Process-Department 1 55,000 55,000 100,000 100,000 a. Materials Work in Process-Department 1 Work in Process--Department I Materials 55,000 55,000 100,000 100,000 b. c. d