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Which of the following statements about processing costing is false? Select one: o a. Process costing assigns departmental costs uniformly to all identical units that pass through the department during a period O b. Process costing is used when a company produces a continuous flow of units that are distinguishable from one another c. Process costing accumulates costs by department O d. Process costing systems compute unit costs by department Which of the following statements about companies that use processing costing is false? Select one: a. A processing department is an organizational unit where work is performed on a product and where materials, labor, or overhead costs are added to the product b. costs are accumulated by department ed Raw material costs are added only to the first processing department d. A separate Work in Process account is maintained for each processing department Conversion cost is composed of Select one: O a. manufacturing overhead ob, equivalent units in ending Inventory O c. direct labor and manufacturing overhead O d. direct material and manufacturing overhead estion Equivalent units is computed using which of the following formulas? of Select one: O a. Equivalent units = Number of partially completed units x (100% Percentage completion O b. Equivalent units = Number of completed units X (100% - Percentage completion) O c. Equivalent units = Number of partially completed units X Percentage completion O d. Equivalent units = Number of completed units x Percentage completion stion Consider the following Information from the records of Bennington Corporation. The company uses the welghted average method. Brining Department Equivalent units of production Costs of beginning work in process Costs added during the period Materials Conversion 1,670 1,660 $ 250 $ 350 $ 2,255 $ 3,385 When computing the cost per equivalent unit for conversion, what is the total cost that will be included in the numerator of that calculation? Select one: O a. 3735 b. 6240 c. 2255 O d. 5640 A company has three processing departments: Mixing, Baking, and Packaging. The Baking Department transfers 500 units to the Packaging Department. How will the Packaging Department account for the costs of those 500 units? Select one: O a. Cost of Input materials b. Costs transferred in c. Finished goods d. Costs transferred out Process costing is used for products that are Select one: Ora. Different and produced continuously Ob Individual units produced to customer specifications, @ Purchased from vendors. d. Similar and produced continuously In a process costing system, manufacturing overhead cost is also called conversion cost Select one: of True False stion The units in beginning work in process Inventory plus the units started into production must equal the units transferred out of the department plus the units in ending work in process inventory. Select one: O True stion False 0 When all materials are added at the beginning of the production process, under a weighted average process costing system the equivalent units for materials is equal to the units completed and transferred out. Select one: True False