Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)? Salaries and Wages Expense Salaries and Wages Payable XXX Salaries and Wages Payable Work in Process XXX XXX Work in Process-Department A Work in Process Departner B Salaries and Wages Payable XXX XXX XXX Work in Process Salaries and Wages Payable XXX XXX Assume there was no beginning work in process inventory and the ending work in process inventory is 70% complete with respect to conversion costs. Under the weighted average method, the number of equivalent units of production with respect to conversion costs would be the same as the units completed the same as the units started during the period O less than the units completed less than the units started during the period