Selected accounts with some debits and credits omitted are presented as follows: What was the balance of Work in Process as of April 30? a. $4,000 b. $30, 900 c. $34, 900 d. $38, 800 45. In a process cost system, the cost of completed production in Department A b transferred to Department B by which of the following entries? a. debit Work in Process-Dept. B; credit Work in Process-Dept. A. b. debit Work in Process-Dept B; credit Finished Goods-Dept. A. c. debit Work in Process-Dept. B; credit Cost of Goods Sold-Dept. A. d. debit Finished Goods; credit Work in Process-Dept B. Materials purchased on account during the month amounted to $195,000. Materials requisitioned and placed in production totaled $168,000. From the following, select the entry to record the transaction on the day the materials were bought. a. Materials Inventory 168,000 Accounts Payable 168,000 b. Materials Inventory 195,000 Accounts Payable 195,000 c. Materials Inventory 195,000 Cash 195,000 d. Accounts Payable 195,000 Materials Inventory 195,000 If Department A had 1,000 units, 40% completed, in process at the beginning of the period, 6, 500 units were completed during the period and 500 units were 20% completed at the end of the period, what was the number of equivalent units of production for conversion costs, for the period if the first-in first-out method is used to cost inventories? a. 6, 200 b. 6, 500 c. 7,000 d. 6, 600