A)

The journal entry to record the transfer of 1,200 units of part number 1177 with a value of $1.50 each, to work in process is

a.

Work in Process	1,800
Factory Overhead		1,800

b.

Materials	1,800
Work in Process		1,800

c.

Work in Process	1,800
Cash		1,800

d.

Work in Process	1,800
Materials		1,800

B)

The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units	$7,500
Conversion costs, 3,000 units, 80% completed	6,000
Materials added during April, 10,000 units	29,000
Conversion costs during April	35,000
Goods finished during April, 11,500 units
April 30, work in process, 1,500 units, 60% completed

All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories.

The materials cost per equivalent unit (to the nearest cent) for April is

a.$3.02

b.$2.60

c.$2.26

d.$2.81

C)

The journal entry to record the purchase of $30,221 of raw materials is

a.

Materials	30,221
Accounts Receivable		30,221

b.

Materials	30,221
Accounts Payable		30,221

c.

Inventory	30,221
Accounts Receivable		30,221

d.

Inventory	30,221
Cash		30,221