BE16.1 (LO 2), AP Warner Company purchases $50,000 of raw materials on account, and it incurs $60,000 of factory labor costs. Journalize the two transactions on March 31, assuming the labor costs are not paid until April. Journalize entries for accumulating costs. BE16.2 (LO 2), AP Data for Warner Company are given in BE16.1. Supporting records show that (a) the Assembly Department used $24,000 of the raw materials and $35,000 of the factory labor, and (b) the Finishing Department used the remainder. Journalize the assignment of the costs to the processing departments on March 31. Journalize the assignment of materials and labor costs. BE16.3 (LO 2), AP Factory labor data for Warner Company are given in BE16.2. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. Journalize the assignment of overhead costs. BE16.4 (LO 3), AP Goode Company has the following production data for selected months. Compute equivalent units of production. Ending Work in Process Beginning Units Month January March July Work in Process Transferred Out -0- -0- -0- 35,000 40,000 45,000 Units 10,000 8,000 % Complete as to Conversion Cost 40% 16,000 75 25 Compute equivalent units of production for materials and conversion costs, assuming materials are entered at the beginning of the process. BE16.5 (LO 3), AP The Smelting Department of Kiner Company has the following production data for November. Compute equivalent units of production. Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,000 units; and ending work in process 7,000 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. BE16.8 (LO 4), AP Production costs chargeable to the Finishing Department in June in Hollins Company are materials $12,000, labor $29,500, and overhead $18,000. Equivalent units of production are materials 20,000 and conversion costs 19,000. Compute the unit costs for materials and conversion costs. Compute unit costs