Please I need this 14 question answers in two hours. Its second time I asked for help.

A.P. Hill Corporation uses a process-costing system. Products are manufactured in a series of three departments. The following data relate to Department Two for the month of February: Beginning work-in-process (70% complete) 10,000 units Goods started in production 80,000 units Ending work-in-process (60% complete) 5,000 units The beginning work-in-process was valued at $66,000, consisting of $20,000 of transferred-in costs, $30,000 of materials costs, and $16,000 of conversion costs. Materials are added at the beginning of the process; conversion costs are added evenly throughout the process. Costs added to production during February were Transferred-in $16,000 Materials used 88,000 Conversion costs 50,000 All preliminary and final calculations are rounded to two decimal places. Assuming the company uses the FIFO method of inventory valuation, what amount of materials cost is included in A.P. Hill's ending work-in-process inventory? A. $1,860 B. $3,300 C. $5,500 D. $6,450 A manufacturer produces unique tapestries and bedding for hotel chains and uses a job order costing system. During the current month, the manufacturer purchased $50,000 of direct materials and incurred $22,000 in direct labor. Overhead is applied on the basis of direct labor hours at a rate of 60%. Overapplied or underapplied overhead is closed to cost of goods sold at the end of the period. The actual overhead incurred this month was $10,000. Balances in the manufacturer's inventory accounts are presented below. Direct materials Beginning End of of month month $2,000 $3,500 Work-in-process 5,000 9,000 Finished goods 2,500 1,700 What is the cost of goods manufactured this month? A. $76,500 B. $79,700 C. $80,500 D. $83,700 A company makes lenses for telescopes. Because the company will only sell lenses of the highest quality, the normal spoilage during a reporting period is 1,000 units. At the beginning of the current reporting period, the company had 2,200 units in inventory, and during the period, production was started and completed on 4,000 units. Units in inventory at the end of the current reporting period were 1,500, and the units transferred out were 3,000. During this period, the abnormal spoilage for the company's lens production was A. 700 units. B. 1,000 units. C. 1,700 units. D. 3,200 units. A corporation manufactures a specialty line of dresses using a job-order costing system. During January, the following costs were incurred in completing job J-1: Direct materials $27,400 Direct labor 9,600 Administrative costs 2,800 Selling costs 11,200 Factory overhead was applied at the rate of $50 per direct labor hour, and job J-1 required 400 direct labor hours. If job J-1 resulted in 4,000 good dresses, the cost of goods sold per unit is A. $9.25 B. $14.25 C. $14.95 D. $17.75 A specialty instrument manufacturer is in the process of establishing a cost system. The company produces machines that are unique and distinctive. These machines are produced when purchase requests are received from customers. Although some common parts and sub-assemblies are to be held in inventory, no finished goods inventory is maintained since each purchase request is for a customized specialty instrument. The type of cost accumulation system that would be best suited for this type of environment would be A. Backflush costing. B. Batch-level costing. C. Job-order costing. D. Process costing. A corporation produces and sells smart phones. The following information relates to operations for the last year: Variable cost per unit $5.20 Total fixed manufacturing overhead cost $260,000 Total fixed selling and administrative cost $180,000 Units produced and sold 400,000 Using absorption costing, what was the cost per unit last year? A. $4.55 B. $5.00 C. $5.85 D. $6.30 Job-order costs are most useful for A. B. C. D. Determining inventory valuation using LIFO. Estimating the overhead costs included in transfer prices. Controlling indirect costs of future production. Determining the cost of a specific project. The contribution margin is the excess of revenues over A. Cost of goods sold. B. Manufacturing cost. C. Direct cost. D. All variable costs. What is the journal entry to record the purchase of materials on account? A. Raw materials inventory Accounts payable B. C. $XXX $XXX Accounts payable $XXX Raw materials inventory $XXX Accounts receivable $XXX Accounts payable $XXX D. Raw materials inventory Cash $XXX $XXX The primary difference between absorption and variable costing is that variable costing treats A. Only direct materials and direct labor as product cost. B. Direct materials, direct labor, the variable portion of manufacturing overhead, and an allocated portion of fixed manufacturing overhead as product costs. C. Only direct materials, direct labor, the variable portion of manufacturing overhead, and the variable portion of selling and administrative expenses as product cost. D. Only direct materials, direct labor, and the variable portion of manufacturing overhead as product costs. The fabrication process includes three steps: cutting, bending, and assembly. Cutting and bending processes are completed together, and then units are sent to the assembly department for completion. Direct materials and conversion costs are added proportionately throughout the process. Units are 50% complete for both direct materials and conversion costs when the units are transferred from the cutting and bending process to assembly. The fabricator uses the FIFO (first in, first out) inventory method. The activity report for the assembly department for the current month is shown below. Beginning inventory (60% complete) 240 units Transferred in from cutting-bending department 680 units Units completed and transferred out Ending inventory (75% complete) 800 units ------ What is the assembly department's equivalent units produced for the current month? A. 734 units. B. 746 units. C. 824 units. D. 890 units. Albany Mining Corporation uses a process Costs for the month were as follows: costing system for its ore extraction operations. The following information pertains to work-inBWIP process inventories and operations for the month of May: Incurred in May Completion % Direct materials $54,560 Units $ 468,000 Materials Conversion Direct labor 20,320 182,880 Factory overhead BWIP on May 1 15,240 32,000 60% 20% 391,160 Started in production 200,000 Completed production (184,000) $90,120 $1,042,040 EWIP on May 31 48,000 90% 40% Using the FIFO method, Albany Mining's equivalent unit conversion cost for May is A. $2.92 B. $3.00 C. $3.10 D. $3.23 Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittown's production quantity schedule for November is reproduced in the next column. Work-in-process November 1 (60% complete as to conversion costs) 1,000 Units started during November 5,000 Total units to account for 6,000 Units completed and transferred out from beginning inventory 1,000 Units started and completed during November 3,000 Work-in-process on November 30 (20% complete as to conversion costs) 2,000 Total units accounted for 6,000 Using the FIFO method, Levittown's equivalent units for direct materials for November are A. 5,000 units. B. 6,000 units. C. 4,400 units. D. 3,800 units. Osawa, Inc., planned and actually manufactured 200,000 units of its single product during its first year of operations. Variable manufacturing costs were $30 per unit of product. Planned and actual fixed manufacturing costs were $600,000, and selling and administrative costs totaled $400,000. Osawa sold 120,000 units of product at a selling price of $40 per unit. Osawa's operating income using absorption (full) costing is A. $200,000 B. $440,000 C. $600,000 D. $840,000