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Current Attempt in Which of the following statements about the Work in Process Inventory account is true? Both job-order cost and process cost systems use several Work in Process Inventory accounts. Job-order cost systems use several Work in Process Inventory accounts, but process cost systems use only one. Both job-order cost and process cost systems use only one Work in Process Inventory account. Job-order cost systems use only one Work in Process Inventory account, but process cost systems use several Swifty manufactures mattresses for the hotel industry. It has two products, Downy and Firm, and total overhead of $507000. The company plans to manufacture 240 Downy mattresses and 290 Firm mattresses this year. In manufacturing the mattresses, the company must perform 690 material moves for the Downy and 270 for the Firm; it processes 119 purchase orders for the Downy and 92 for the Firm; and the company's employees work 2900 direct labour hours on the Downy product and 3600 on the Firm. Swifty's total material handling costs are $295000 and its total purchasing costs are $212000. A Under a traditional costing approach based on direct labour hours, how much overhead would be assigned to the Downy product? $226200 $253500 $314690 $280800 Current At The output of a company's mixing department during the period consists of 24600 units completed and transferred-out, and 15700 units in ending Work in Process Inventory that were 30% complete as to direct materials and conversion costs. Beginning inventory was 16600 units that were 10% complete as to direct materials and conversion costs. Under the weighted-average method, what are the equivalent units of production for direct materials? 4710 30970 29310 24600