Diane’s Pottery Manufacturing Company has two support departments, Maintenance Department and Personnel Department, and two producing departments, X and Y. The Maintenance Department costs of $30,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $4,500 are allocated on the basis of number of employees. The direct costs of Departments X and Y are $9,000 and $15,000, respectively. Data on standard service hours and number of employees are as follows:     Maint. Person. Dept. Dept.   Dept. Dept. X Y Standard service hours used 100  75 600 300 Number of employees  50 100 150 150 Direct labor hours 125 125 500 250 ​ What are the total overhead costs associated with Department X after allocating the Maintenance and Personnel Departments using the direct method?

Data related to Alpha, Inc., for the month of June follows: ​ ​ Units Work in process (WIP), June 1 (40% complete) 16,000 Started in June 80,000 Work in process, June 30 24,000 ​ Materials are added at the beginning of the process. If equivalent units of production for conversion using the weighted average method were 79,200 units, ending work in process on June 30 must have been:

Beginning inventory for the month contained 3,000 units that were 35 percent complete with respect to materials. 55,000 units were completed and transferred out during the month. 5,500 units were in ending inventory, 10 percent complete with respect to materials. The weighted average equivalent units of production for materials for the month would be

Algonquin Products produces two products, X and Y, in a single process. In 2011, the joint costs of this process were $25,000. In addition, 4,000 units of X and 6,000 units of Y were produced. Separable processing costs beyond the split-off point were X-$10,000; Y-$20,000. X sells for $10.00 per unit; Y sells for $7.50 per unit. ​ What is the gross profit of product Y assuming the net realizable value method is used?

Burgandy Company produces and sells mattresses. It expects to sell 7,000 mattresses in the current year and had 800 mattresses in finished goods inventory at the end of the previous year. Burgandy would like to complete operations in the current year with at least 900 completed mattresses in inventory. There is no ending work-in-process inventory. The mattresses sell for $500 each. How many mattresses will be produced in the current year? 

For the receiving department of a process-costing manufacturer, transferred-in goods are materials that are added at the end of the process.

__________ is a costing system that blends job-order and process-costing procedures applied to batches of homogeneous products.

In a job-order costing system, direct labor costs assigned to a job are different than the costs assigned to work-in-process inventory.

In operation costing, job-order procedures are used to assign direct materials costs and process procedures are used to assign conversion costs.

A predetermined overhead rate is calculated using which of the following formulas?