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TB MC Qu. 03-138 (Algo) Bryant Manufacturing produces its product... 17 Bryant Manufacturing produces its product in two sequential processing departments. During October, the first process finished and transferred 326,000 units of its product to the second process of these units, 73,000 were in process at the beginning of the month and 253,000 were started and completed during the month. At month-end, 53,000 units were in process. Using the FIFO method, compute the number of equivalent units of production for direct materials for the first process for October assuming that beginning work in process inventory is 30% complete for direct materials cost and ending inventory is 80% complete for direct materials cost. bints Shoped eBook Multiple Choice References O 317300 346,500 390,300 419,500 288,100 TB MC Qu. 03-148 (Algo) Dazzle, Incorporated produces beads for... 119 Dazzle, Incorporated 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: Direct materials used $ 90,000 Direct labor used 163,000 Predetermined overhead rate (based on direct labor) 155% Goods transferred to finished goods 435,000 Cost of goods sold 447,800 Credit sales 813,000 Skipped Book References Multiple Choice Debit Raw Materials Inventory $90,000, credit Accounts Payable $90,000. Debit Row Materials inventory $90,000; credit Finished Goods Inventory $90,000. O Debit Cost of Goods Sold $90,000, credit Finished Goods Inventory $90,000, Debit Work In Process Inventory $90,000 credit Raw Materials inventory $90,000, O Debit Work in Process Inventory $90,000 credit Cost of Goods Sold $90,000