Debits to the Manufacturing Overhead account record: The actual amounts of overhead costs incurred during a period. The amount of overhead applied to production during a period. The amount of overhead incurred on a specific job. All conversion costs of a period.

Which of the following costing systems would always use job cost sheets?

Job order costing.

Process costing.

Activity-based costing.

All three systems.

If beginning inventory in Work in Process is zero and 2,000 units are started during the period, assuming that 300 units remain in ending inventory, how many equivalent units were completed and transferred out?

2,000 units.

285 units.

300 units.

1,700 units.

During July, the equivalent units of direct materials added to the product worked on by Department A amounted to a total of 90,000 applied as follows: beginning inventory, 20,000 units; units started and completed in July, 60,000 units; and ending inventory, 10,000 units. Assuming that the cost of direct materials requisitioned by the department in July was $135,000; the amount of the materials cost to be assigned to the ending inventory would be: (Do not round intermediate calculations)

$16,875.

$54,000.

$15,000.

$18,000.