For File Cabinet, USA How many equivalent units of production are there with regards to transferred-in costs? Hide answer choices (A) 2,100 B) 2,300 C2,000 2,500 For File Cabinet, USA: Which is the correct journal entry to transfer the completed units out of the lock department? Hide answer choices DR Finished Goods 126,210 (A CR WIP-Lock Dept 126,210 ( DR WIP-Painting Dept 126,210 CR WIP-Lock-Dept 126,210 DR Finished Goods 126,210 CR WIP 126,210 DR WIP-Painting Dept 126,210 CR Various Accounts 126,210 . - TE Desert File Cabinet U.S.A., a manufacturer of metal filing cabinets, uses a process cost system. The file cabinets pass through a series of production departments, one of which is the Lock Department. Materials are added at the 95 percent stage of completion in the Lock Department. Shown below are the summary of units and the summary costs charged to the Lock Department during the month of April: 1 - 1 1 Summary of Units Beginning Work in Process Units transferred in from Drawer Dept. during April.. Ending Work in Process (50% complete as to conversion costs). Units completed and transferred to Painting Dept. during April 500 2,000 .400 2,100 Summary of Costs I $ 20,850 104,000 Beginning Work in Process: (transferred-in Costs, $20,000; conversion costs, $850). Costs transferred in from Drawer Assembly Dept. Manufacturing costs incurred in April: Direct materials Conversion costs Total costs to account for..... 12,600 9,500 $146.950