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5) Babson Sugar, Inc. has six processing departments for sugar-Affination" throughout DecolorizationBoilingRecovery, and costs are , refining each processData from August for Decolorization Department . the are as follows: Packaging Conversion added evenly Metric Tons Beginning Work-in-process Inventory Transferred in Completed and transferred out to Boiling in August Ending Work-in-process Inventory 13,000 8,000 5,000 Costs $0 Beginning -Inventory Workin-process Costs added during August Direct materials Direct labor 2,500,000 1,150,000 650,000 $4,300,000 Manufacturing overhead Total costs added during August The ending in-process inventory 100and Work-is % 65% complete with respect to direct materials and conversion costs, respectively. The weighted-average method is used. Compute the cost per equivalent unit for the units transferred to (Round intermediate the Boiling process. any calculations and your final answer to two decimal places) A) $143.75 per metric ton B) $88.46 per metric ton C) $192.31 per metric ton D) $35231 per metric ton 6) Which of the following formulas is used to calculate the cost per equivalent unit of production (EUP) for direct materials? The weighted-average method is used. A) Cost per EUP for direct materials = Total conversion costs / Equivalent units of production for direct materials B) Cost per EUP for direct materials = Total direct materials costs / Equivalent units of production for conversion costs for transferred C) Cost per EUP for direct materials = Total transferred in costs / Equivalent units D) Cost per EUP for direct materials = Total direct materials costs / Equivalent units of production for direct materials 7 MidtownInc. uses a predetermined overhead allocation rate of $68 per direct labor hour. In January, the company completed Job A23 which utilized 24 direct labor hours. Which of the following correctly describes the journal entry to allocate overhead to the job? A) debit Work-in-process Inventory $1,632 and credit Manufacturing overhead $1,632 B) debit Finished Goods Inventory $1,632 and credit Manufacturing overhead $1,632 C) debit Manufacturing overhead $68 and credit Work-in-process Inventory $68 D) debit Cost of Goods Sold $68 and credit Finished Goods Inventory $68