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10) Altec Designs makes fashion clothing and reports the following data for the month of September Salaries paid to seamstresses Wages paid to fabric cutters Indirect wages $130,000 30,000 7,000 What is the journal entry to record the total labor charges incurred during September? A) Wages Payable 167,000 Finished Goods Inventory Work-in-Process Inventory 137,000 30,000 B) Manufacturing Overhead 167,000 Wages Payable 167,000 Work-in-Process Inventory Manufacturing Overhead 160,000 7,000 Wages Payable 167,000 D) Work-in-Process Inventory 167,000 167,000 Wages Payable 11) 11) Pattern Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the first department -Mixing-had no beginning inventory. During January, 48,000 fL oz. of chemicals were started in production. Of these, 38,000 fl. oz. were completed, and 10,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process. At the end of January, the equivalent unit data for the Mixing Department were as follows: Equivalent Uts Equivalent Units Direct Materials Cos WHOLE UNITS Units to be accounted for Completed and transferred out Conversion Costs 38,000 10,000 48,000 38,000 10,000 48,000 38,000 4.400 42,400 Ending work-in-process* "Percent complete for conversion costs: 44% In addition to the above, the costs per equivalent unit were $1.35 for direct materials and $5.20 for conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The weighted-average method is used. $36,380 B) $13,500 C) $64,800 D) $42,400