Department A had 4,600 units in Work in Process that were 76% completed at the beginning of the period at a cost of $6,400. During the period, 32,200 units of direct materials were added at a cost of $70,840, and 34,400 units were completed. At the end of the period, 2,400 units were 24% completed. All materials are added at the beginning of the process. Direct labor was $26,900 and factory overhead was $4,300. The cost of the 2,400 units in process at the end of the period if the first-in, first-out method is used to cost inventories was Oa. $5.566 Ob. $6.422 Oc. $5.200 Od. $5.951 Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further Indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000, $60,000, and $70,000, respectively. Department 2 has transferred-in costs of $390,000 for the current period. In addition, work in process at the beginning of the period for Department 2 totaled $75,000, and work in process at the end of the period totaled $90,000. The Journal entry to record the flow of costs into Department 3 during the period is Oa. Work in Process-Department 3 Work in Process-Department 2 555.000 555.000 Ob. Work in Process-Department 3 490.000 Work in Process-Department 2 490,000 Oc. Work in Process-Department 3 570.000 Work in Process-Department 2 $70,000 Od. Work in Process-Department 1 375,000 Work in Process-Department 2 375.000 G Blue Ridge Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products. However, management is considering moving to a multiple department rate system for allocating overhead. The following table presents information about estimated overhead and direct labor hours. Overhead Direct Labor Hours (dih) Product A B Painting Dept. Finishing Dept. $402,958 11,300 dih 13 dlh 6 dlh 77,824 7,600 4 16 Totals $480,782 18,900 dih 17 dih 22 dlhi The overhead from both production departments allocated to each unit of Product A if Blue Ridge Marketing Inc. uses the multiple production department factory overhead rate method is Oa. $10.24 per unit Ob. $504.54 per unit Oc. $35.66 per unit Od. $377.80 per unit Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are listed below. Number of Direct Labor Hours Machine Hours Product Units Per Unit Per Unit Blinks Dinks 1,069 2,014 3 5 4 9 All of the machine hours take place in the Fabrication department, which has an estimated overhead of $96,000. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $84,900. Ramapo Company uses a single plantwide overhead rate to apply all factory overhead costs based on direct labor hours. The factory overhead allocated per unit of Blinks is Oa. $254.72 Ob. $68.13 Oc. $20.77 Od. $40.09