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2) is the number of whole units that could have been started and completed given the costs incurred during a period. 3) The journal entry to record the purchase of raw materials on credit consists of a debit to raw materials and a credit to accounts payable 4) costs equal direct labor costs plus factory overhead costs applied. 5) A production department reports equivalent units of production for conversion of 900,000 , costs of beginning work in process of $400,000, and costs added this period of $1,400,000. The cost per equivalent unit of production for conversion equals $2 assuming that the company uses the weighted-average method. 6) Materials and labor costs that are clearly associated with a specific process or department are known as airect COStS. Those costs that are not clearly associated with a specific process or department are called indirect CoStS 7) A(n) contains features of both process and job order operations. 8) When the final production department completes goods, the cost of the completed goods is transferred to finished goods 9) When the completed goods are sold, the cost of the completed goods are transferred to cost of goods sold