Caltran, Inc. completed manufacturing Job 445. It included $310 of direct materials cost, $1,220 of direct labor cost, and $560 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? or A. Work-in - Process Inventory Cost of Goods Sold 1,530 1,530 0. 2,090 B. Finished Goods Inventory Materials Inventory 2,090 5. 2,090 C. Finished Goods Inventory Work-in - Process Inventory 2,090 3. 2,090 D. Work-in - Process Inventory Finished Goods Inventory 0. 2,090 S Fogelin Promotional Services uses a job order system for costing and billing promotional services for dance and ballet performances. Fogelin has four public relations specialists and office staff. At the beginning of the year, Fogelin estimated the total cost of salaries and benefits for the public relations specialists at $403,300 and a total of 7,200 billable hours for the year. The office and administrative costs were estimated at $676,000. What direct labor rate would Fogelin use for the cost of its specialists? (Round your answer to the nearest cent.) A. $37.88 per hour B. $93.89 per hour C. $56.01 per hour D. $149.90 per hour Alchemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the first department-Mixinghad no beginning inventory. During January, 56,000 fl. oz. of chemicals were started in production. Of these, 30,000 fl. oz. were completed and 26,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. The weighted average method is used. At the end of the month, Alchemy calculated equivalent units. The ending inventory in the Mixing Department was 75% complete with respect to conversion costs. With respect to direct materials, what is the number of equivalent units in the ending inventory? A. 19,500 equivalent units B. 26,000 equivalent units C. 30,000 equivalent units D. 56,000 equivalent units