Department w had 2,400 units, one-third completed at the beginning of the period, 16,000 units were transferred to Department X from Department w during the period, and 1.500 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. 38. What are the total gross number of units to be assigned cost on the cost of production report for Department a b. c. d. 12.000 units 13,600 units 18. 500 units 17.800 units 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 I 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. 39. The journal entry to record the flow of costs into Department 2 during the period for applied overhead is a. Factory Overhead--Department 2 80,000 Work in Process-Department 2 80,000 b. Work in Process--Department 2 230,000 Factory Overhead--Department 2 230,000 c. Work in Process --Department 2 80,000 Factory Overhead --Department 2 80,000 d. Work in Process --Department 2 150,000 Factory Overhead--Department 2 150,000