Department R had 4,600 units in work in process that were 64% completed as to labor and overhead at the beginning of the period. During the period, 32,200 units of direct materials were added, 34,500 units were completed, and 2,300 units were 20% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was

a.32,016

b.34,500

c.36,616

d.41,400

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 $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,000. The journal entry to record the flow of costs into Department 2 during the period for direct materials is

a.

Materials55,000

Work in ProcessDepartment 255,000

b.

Work in ProcessDepartment 2100,000

Materials100,000

c.

Materials100,000

Work in ProcessDepartment 2100,000

d.

Work in ProcessDepartment 255,000

Materials55,000