The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: 7,200 6,000 25,000 35,750 Materials cost, 3,000 units conversion costs, 3,000 units, 60% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is . $2.48 Ob. $2.50 Oc. $5.25 Od. $2.08 Use this information about Department G to answer the question that follow Department G had 2,040 units 25% completed at the beginning of the period, 13,700 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period Work in process, beginning of period Costs added during period: $29,100 120,240 135,300 27,060 Direct materials (13,360 units at $9) Direct labor Factory overhead All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 2,040 units of beginning inventory that were completed during the period? . $49,160 Ob. $43,788 Oc, $29,100 Od. $47,460 Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, 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 $55,000, $65,000, and $80,000, 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 $60,000 The journal entry to record the flow of costs into Department 2 for direct labor is Oa. Wages Payable Work in Process-Department 2 Wages Payable Wages Payable Wages Payable 65,000 185,000 125,000 65,000 65,000 Ob. Work in Process-Department 2 c. Work in Process-Department 2 Od. Work in Process-Department 2 185,000 125,000 65,000 Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, 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 $55,000, $65,000, and $80,000, 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 $60,000 The journal entry to record the flow of costs from Department 1 into Department 2 is Oa. Work in Process-Department 2 330,000 330,000 375,000 215,000 390,000 Work in Process-Department 1 b. Work in Process-Department 2 Oc. Work in Process-Department 2 Od. Work in Process-Department 2 375,000 215,000 390,000 Work in Process-Department 1 Work in Process-Department 1 Work in Process-Department 1