All questions have to do with cost accounting systems, more in particular, process cost systems.

Complete each of the following statements by writing the appropriate words or amounts in the answers blanks.

1617. The transferred costs of completed production in Department A using a process cost system include: 16. ____ 17. ____

1820. The three categories of units to be assigned cost for an accounting period in a process cost system are: 18. ____ 19. ____ 20. ____

2124. Department W had 8,000 units in work in process that were 30% converted at the beginning of the period at a cost of $16,400. During the period, 15,000 units of direct materials were added at a cost of $48,000, 16,000 units were completed, and 7,000 units were 40% completed. The first-in, first-out cost method is used and all materials are added at the beginning of the process. Direct labor was $30,000, and factory overhead was $54,000 during the period. 21. The number of equivalent units of conversion for the period was 21. ____ 22. The total conversion costs for the period were 22. $____ 23. The conversion cost of the units started and completed during the period was 23. $____ 24. The conversion cost of the 7,000 units in process at the end of the period was 24. $____