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Debit Credit Wages Payable XXX Question 13 (Mandatory) (2.5 points) When computing the cost per equivalent unit, the weighted-average method of process costing considers: O costs incurred during the current period less cost of beginning work in process inventory. () costs incurred during the current period plus cost of ending work in process inventory. costs incurred during the current period only. C costs incurred during the current period plus cost of beginning work in process inventory. Question 14 (Mandatory) (2.5 points) Under the weighted-average method, the cost of units transferred out of a department is computed as follows for a cost category: Units transferred to the next department * Cost per equivalent unit Units in ending work in process inventory * Cost per equivalent unit Costs added during the period + Cost of beginning work in process inventory Cost of ending work in process inventory - Cost of beginning work in process O inventoryt work In process Question 15 (Mandatory) (2.5 points) The Werner Corporation uses the weighted-average method in its process costing system. The company recorded 24,400 equivalent units for conversion costs for November in a particular department. There were 4,000 units in the ending work in process inventory on November 30 which were 60% complete with respect to conversion costs. The November 1 work in process inventory consisted of 5,000 units which were 40% complete with respect to conversion costs. A total of 22,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was: 22,000 units 17,000 units 21,000 units 26,000 unitsQuestion 16 (Mandatory) (2.5 points) Lanjan Corporation uses the weighted-average method in its process costing system. below: Operating data for the first processing department for the month of June appear Units % Complete with Respect to Conversion Beginning work in process inventory 14,000 50% Started into production during June 76,000 Ending work in process inventory 20,000 10% According to the company's records, the conversion cost in beginning work in process inventory was $92,218 at the beginning of June. Additional conversion costs of $571,618 were incurred in the department during the month. What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.) $7.521 $9.410 $5.954 $9.220Question 17 (Mandatory) (2.5 points) Arona Corporation manufactures canoes in two departments, Fabrication and Waterproofing. In the Fabrication Department, fiberglass panels are attached to a canoe- shaped aluminum frame. The canoes are then transferred to the Waterproofing department to be coated with sealant. Arona uses a weighted- average process cost system to collect costs in both departments. All materials in the Fabrication Department are added at the beginning of the production process. On July 1, the Fabrication Department had 30 canoes in process that were 20% complete with respect to conversion cost. On July 31, Fabrication had 20 canoes in process that were 40% complete with respect to conversion cost. During July, the Fabrication Department completed 70 canoes and transferred them to the Waterproofing Department. What are the Fabrication Department's equivalent units of production related to conversion costs for July? 100 90 O 78 O 62Otal should always be less than total fixed costs. Question 20 (Mandatory) (2.5 points) In determining the break-even point for a two-product company, the following is the first step to be performed: Compute the dollar sales to break-even for each product individually taking into account traceable fixed costs but not common fixed costs. )Assign the sales mix percentage to the company's break even dollar sales for both products combined. Average the contribution margins of the company's two products. Compute the dollar sales to break-even for both products on a combined company-wide basis taking into account traceable fixed costs and common fixed costs. Question 21 (Mandatory) (2.5 points) Which of the following statements is correct with regard to a Cost-Volume-Profit graph? A Cost-Volume-Profit graph shows the operating leverage as the gap between total sales revenue and total expense at the actual level of sales. A Cost-Volume-Profit graph shows the break-even point as the intersection of the total sales revenue line and the total expense line. A Cost-Volume-Profit graph assumes that total expense varies in direct proportion to unit sales. A Cost-Volume-Profit graph shows the maximum possible profit