The journal entry to record the application of factory overhead to work in process would include a credit to:

		Work-in-Process.
		Cost of Goods Sold.
		Factory Overhead.
		Materials Inventory.
		Finished Goods Inventory.

Which equation correctly calculates the total weighted average equivalent units of production?

		Completed and transferred out units + Beginning work-in-process equivalent units.
		Ending work-in-process equivalent units - Completed and transferred out units.
		Beginning work-in-process equivalent units - Completed and transferred out units.
		Completed and transferred out units + Ending work-in-process equivalent units.
		Ending work-in-process equivalent units + Beginning work-in-process equivalent units.