Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020,Cost of goods manufactured $4,120,000. The journal entry is:

a.

Finished Goods Control debit $4,120,000 and Work-in-Process Control credit $4,120,000.

b.

Finished Goods Control debit $4,120,000 and Cost of Goods Sold credit $4,120,000.

c.

Cost of Goods Sold debit $4,120,000 and Finished Goods Control credit $4,120,000.

d.

Work-in-Process Control debit $4,120,000 and Finished Goods Control credit $4,120,000.

Hamada Inc., manufactures cover for car seats. Its costing system utilizes two cost categories, direct materials and conversion costs. Each product must pass through two Departments X and Y. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for Department X for February 2020 are: WIP beginning, 40% complete 200 units, Units started during February 600 units, and WIP ending 30% complete 100 units. The number of units completed and transferred to department Y is:

a.

500 units.

b.

400 units.

c.

700 units.

d.

800 units.