Which one ot the folowing is part of the year evd d. A eredit to 19. The Cutting Departments output during the peried consists of 12.000 units completed and transterred out, and 3,000 complete as to materials and conversion costs units were started during b 16,500 d. 12,000 20. A product requires processing in two departments, Department 22 and then Department 23, before it is completed What happens to costs transterred out of Department 227 a. They are debited to Finished Goods Inventory b. They are transferred to Cost of Goods Sold The are debited to Work in d. They are credited to Manufacturing Overhead 21. Macor Manufacturing assigns overhead based on machine hours. Department R logs 600 machine hours and Department W shows 800 machine hours for the period. The overhead rate is $7 per machine hour. What will thhe entry to assign overhead include? a. A debit to Manufacturing Overhead for $9,800 Acredit to Work in Process-Department R for $4,200 A debit to Work in Process-Department W for $5,600 A credit to Manufacturing Overhead for $1,400 b. c. d. 22. 2.000 units are in a process that is 70% complete for conversion costs. To what are these units referred? a. 1.400 equivalent units of production b. 600 process units C. 2,000 completed units d. 1,400 physical units of production Use the following information for questions 23-24. department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly roughout the process. For the month of January, there were no units in the beginning work in process inventory; 10,000 nits were started into production in January, and there were 4,000 units that were 40% complete in the ending work in ocess inventory at the end of January. The weighted average method is used. What were the equivalent units of production for materials for the month of January? a 7,600 equivalent units b. c. d. 14,000 equivalent units 10,000 equivalent units 4,000 equivalent units What were the equivalent units of production for conversion costs for the month of January? a. 7,600 equivalent units b. 14,000 equivalent units c. 10,000 equivalent units d. 11,600 equivalent units of ABC Company's activity cost pools is machine setups, with estimated overhead of $150,000. ABC sparklers (400 setups) and lighters (600 setups). How much of the machine setup cost pool should be as sparklers? a. $150,000 b. $60,000 $75,000 $90,000