The journal entry to record the purchase of $20,662 of raw materials is $20,662 $20,662 $20,662 Oa. Materials Accounts Receivable Ob. Materials Accounts Payable Oc. Inventory Accounts Receivable Od. Inventory Cash $20,662 $20,662 $20,662 $20,662 $20,662 In the manufacture of 9,300 units of a product, direct materials cost incurred was $175,700, direct labor cost incurred was $111,000, and applied factory overhead was $48,900. What is the total conversion cost? Oa. $335,600 Ob. $175,700 Oc. $159,900 Od. $48,900 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, 12,900 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 $32,200 Costs added during period: Direct materials (12,560 units at $9) 113,040 Direct labor 101,840 Factory overhead 25,460 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 the departmental work in process inventory at the end of the period? O a. $18,020 Ob. $15,300 Oc. $18,700 Od. $24,310