Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department Units Beginning Inventory: 36,000 units, 100% complete as to materials and 55% complete as to conversion Units started and completed: 132,000, Units completed and transferred out: 168,000 Ending Inventory: 35,500 units, 100% complete as to materials and 30% complete as to conversion Costs Costs in beginning Work in Process - Direct Materials: $54,000 Costs in beginning Work In Process - Conversion: $59,850 Costs incurred in February. Direct Materials: $298,000 Costs incurred in February. Conversion: 5610150. Calculate the equivalent units of materials Multiple Choice 203.500 178,650 Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department Units Beginning Inventory: 44,000 units, 100% complete as to materials and 55% complete as to conversion Units started and completed: 148,000 Units completed and transferred out: 192,000 Ending Inventory: 39,500 units, 100% complete as to materials and 35% complete as to conversion. Costs Costs in beginning Work in Process - Direct Materials: $62,000 Costs in beginning Work in Process - Conversion: $67,850 Costs incurred in February-Direct Materials: $306,000. Costs incurred in February - Conversion: $618,150. Calculate the equivalent units of conversion Multiple Choice 231,500 158.475 Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Equivalent Units of production Direct Materials Conversion Units Completed and transferred out 44,000 44,000 Units in Ending Work in Process: Direct Materials (6,000 * 100%) 6,000 Conversion (6,000 * 60) 3,600 Equivalent Units of Production 50,000 47,600 08 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 43,100 144,200 $187,300 $ 3.75 per EUP $ 63,300 193,900 $257,200 S 5.40 per EUP if the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? Multiple Choice Work in Process-Lobeling $165,000; Work In Process-Canning $165.000 Dist Your mes If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? Multiple Choice Work in Process--Lobeling $165,000; Work in Process-Canning $165,000. Work in Process--Labeling $187,300; Work in Process-Canning S187,300. Finished Goods-Labeling $257.200, Finished Goods --Canning $257,200 Work in Process-Labeling $187300, Finished Goods --Canning $187,300, Finished Goods $165,000. Work in Process $165.000