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25) LDR Manufacturi ring produces a pesticide chemical and uses process processing departmemts-Mixi osting There are three Department nRefining, and Packaging, On January 1, 2012, the Refining partially processed product in production. Daring lanuary had 2,000 gallons of were transferred in from the Mixing Department and 29,000 galloes were completed and transferred out. At the end of the month, there were 5,000 gallons of partialily processed product 25) remaining in the Refining Department. See additional details bellow Refining Department, beginning balance at January 1, 2012 2.000 units (partially processed) $15,600 of costs translerred in $1,900 of maberials cost $4,500 of corversion cost $22,000 total account balance Costs added during January Cost of units transferred in Direct materials cost Conversion cost $222,400 545,000 $93,750 Refining Department, ending balance at January 31, 2012 Quantity: % completion for materials cost % completion for conversion cost: 75% 5,000 units (partially processed) was the cost per equivalent unit with respect to conversion costs for the Refining Department in the month of January? (Use the weighted average method and round your calculations to the nearest cent.) A) $2.86 B) $1.40 $1.34 D) $3.00 26) are costs incurred to avoid poor-quality goods or services A) Intemal failure costs ) External failure costs B) Appraisal costs D) Prevention costs 27) Archid Inc, a manufacturer of spare parts, has two production departments-Assembling and The Assembling department is mechanized, while the Packaging department is overheads for the year 2015 were $15,000,000 for Packaging. labor-oriented. Estimated manufacturing Assembling and $10,000,000 for Packaging. Calculate the department-wide allocation rates if the total estimated machine hours were 30,000 and labor hours were 20,000 for the year. D) $500, $500 C) $300, $300 B) $450, $540 A) $250, $300 28) Just-in-time management systems use a combined account for Raw Materials Inventory and Work-in-Process Inventory known as the B) Process account D) Work-in-Process Inventory account A) Raw and In-Process Inventory account C) Raw Materials Inventory account 29) A) It accumulates overhead costs by processing departments. B) It is not as accurate or precise as traditional costing systems. C) It uses separate indirect cost allocation rates for each activity D) It is not as complex or as costly as traditional systems. 29) Which of the following statements is true of an activity-based costing system