Top That manufactures baseball-style hats. Material is introduced at the beginning of the process in the Cutting Department. Conversion costs are incurred (and allocated) uniformly throughout the process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing Department. Data for the Cutting Department for the month of February 2009 follow:

Work-in-process, January 3150,000 units

100 percent complete for direct materials; 40 percent completed for conversion costs actual costs of direct materials, $70,500; actual costs of conversion, $34,050

Units started during February, 225,000

Units completed during February 200,000

Work-in-process, February 28 75,000 units

100 percent complete for direct materials; 20 percent completed for conversion costs

Direct materials added during February [actual costs] $342,000

Conversion costs added during February [actual costs] $352,950

1. Assuming Top That uses the first-in, first-out (FIFO) method to account for inventories, the assignment of costs to units completed and transferred to the Sewing Department during February is

2. In the Sewing Department, additional direct materials are added to the product at the end of production. Without prejudice to your answer for questions 1 through 9, assume that 200,000 units were transferred from the Cutting Department and that the weighted-average method is used. Data for February follow:

Work-in-process, January 3170,000 units (30 percent complete as to conversion)

Units completed during February240,000 units

Work-in-process, February 2830,000 units (80 percent complete as to conversion)

For the Sewing Department, the equivalent units of work done in February is

Transferred In Direct Materials Conversion Costs

The following additional data apply to questions through 5.

Standard costs for the Cutting DepartmentDirect materials: $1.50 per unit; Conversion costs $1.75 per unit

3. The standard costs of units completed and transferred from the Cutting Department during February is

4. The conversion costs variance for the month of February is

5. The journal entry to record inventory costs and direct-material variances for the month of February is