need help with question 7

D The Fabricating Department started the current month with a beginning Work in Process inventory of $10,000. During the month, it was assigned the following costs: direct materials, $76,000; direct labor, $24,000; and factory overhead, 50% of direct labor cost. Also, inventory with a cost of $109,000 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is: A) $13,000. B) $56,000. C) $59,000. D) $110,000 E) $165,000. 8) Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct material usage is: $ 87,000 160,000 155% Direct materials used Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred to finished goods Cost of goods sold Credit sales 432,000 444,000 810,000 A) Debit Raw Materials Inventory $87,000; credit Accounts Payable $87,000. B) Debit Raw Materials Inventory $87,000; credit Finished Goods Inventory $87,000. C) Debit Cost of Goods Sold $87,000; credit Finished Goods Inventory $87,000 D) Debit Work in Process Inventory $87,000; credit Raw Materials Inventory $87,000. E) Debit Work in Process Inventory $87,000; credit Cost of Goods Sold $87,000. 9) Mullis Corp. manufactures DVDS that sell for $5.00. Fixed costs are $28,000 and variable costs are $3.60 per unit. Mullis can buy a newer production machine that will increase fixed costs by $8,000 per year, but will decrease variable costs by $0.40 per unit. What effect would the purchase of the new machine have on Mullis' break-even point in units? A) 4,444 unit increase. B) 9,850 unit decrease. C) 5,714 unit increase. D) 4,444 unit decrease. E) No effect