QUESTION 4 Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct laber, and applied factory overhead for Department 1 were $100,000 $125.000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department 2 were $50,000 $60,000, and $70.000 respectively in addition, work in process at the beginning of the period for Department 1 totaled 75.000, and work in process at the end of the period totaled 150.000 The journal entry to record the flow of costs into Department 2 during the period for direct materials is: Work in Process-Department 2 100.000 Materials 100.000 Work in Process-Department 2 50.000 50,000 Work in Process Department 2 150 000 Materials 150,000 Materials 50,000 Work in Process-Department 2 50.000 QUESTIONS just in time processing is a business philosophy that focuses on reducing time and cost and eliminating poor quality. This is accomplished in manufacturing and non-manufacturing processes by moving product from process to process as each function is completed combining processing functions into work centers and cross training workers to perform more than one function having production supervisors attempt to enter enough materials into manufacturing to keep all manufacturing departments operating having workers typically perform one function on a continuous basis QUESTION 6 The two categories of cost comprising conversion costs are direct labor and indirect labor direct labor and factory overhead factory overhead and direct materials direct labor and direct materials