How many units were started into production in a period if there were zero units of beginning

work in process inventory, $1,600$ units in ending work in process inventory, and $23,500$

completed and transferred out units?

Overhead is assigned to the manufacturing department at the rate of $$13$ per machine hour.

There were $3,500$ machine hours during October in the shaping department and $2,500$ in the

packaging department. Prepare the journal entry to apply overhead to the manufacturing

departments.

Diamond Pure Foods, Inc., manufactures a sugar product by a continuous process, involving

three production departments: $1^{st}$ Refining, $2^{nd}$ Sifting, and $3^{rd}$ Packing. Assume that records

indicate that direct materials, direct labor, and applied factory overhead for the first

department, Refining, were $$550,000,$$$210,000,$ and $$140,000,$ respectively. Also, work in

process in the Refining Department at the beginning of the period totaled $$44,000,$ and work in

process at the end of the period totaled $$35,000.$