Wyman Corporation uses a process costing system. The company manufactured certain goods at a cost of $930 and sold them on credit to Percy Corporation for $1,335. The complete journal entry to be made by Wyman at the time of this sale is: Multiple Choice Debit Accounts Receivable $1,335; credit Sales $1,335; debit Cost of Goods Sold $930; credit Finished Goods Inventory $930. Debit Accounts Receivable $1,335; credit Sales $405; credit Finished Goods Inventory $930 Debit Cost of Goods Sold $1,335; credit Sales $1,335 Debit Finished Goods Inventory $930; debit Sales $1,335; credit Accounts Receivable $1,335; credit Cost of Goods Sold $930. Debit Accounts Receivable $1,335; debit Selling expense $930; credit Sales $1,335; credit Cost of Goods Sold $930 A company uses the weighted average method for inventory costing. At the beginning of a period the production department had 46,000 units in beginning Work in Process inventory which were 37% complete, the department completed and transferred 172,000 units. At the end of the period, 19,000 units were in the ending Work in Process inventory and are 72% complete. Compute the number of equivalent units produced by the department. Multiple Choice 191,000 172,000. 126,000 189,520. 185,680